WISCONSIN  TAX  LAWS 


A  COMPILATION  OF  THE  GENERAL  LAWS  OF  THE  STATE 

RELATING  TO  THE 


ASSESSMENT  AND  COLLECTION 

OF  TAXES 

INCLUDhXG  ALL  AMENDMENTS  TO  DATE 


WITH  EXPLANATORY  NOTES  AND  DECISIONS 


COMPILED    BY 

WISCONSIN  TAX  COMMISSION 


MADISON,  WIS(JONSlN 
1020 


•      t   «    .1 


I    '^  "2  D 


TABLE  OF  CONTENTS 


CHAPTER  I 


Assessors — Elections,  term  of  office  and  compensation;    tax  levies; 
Reoorts  and  statistics 


CHAPTER  II 

Assessment  and  collection  of  taxes  in  cities  under  general  charter 
law 

^  CHAPTER  III 

\6  Assessments  under  general  law;    what  property  taxable 


^  CHAPTER  IV 


>^        Property  exempt  from  taxation 

CHxVPTER  V 

^s^      Taxable  property,    how  and   where  assessed;     uccupatiou   taxes 

CHAPTER  VI 
Hoards  of  review;    Cfiualization;    correction  of  tax  roils 

CHAPTER  VII 

state  and  county  apportionment;    appeals;     tax   rolls  and   tax   war- 
rant; assessors  of  incomes 

CHAPTER  VIII 
Tax  commission,  powers  and  duties;     reassessments 


2',l  1 2H2 


Assessment  and  Tax  Laws. 


CHAPTER  IX 

Collection  of  taxes  by  local  treasurer;    demand;    distress  and  sale; 
action;     delinquent  returns 

CHAPTER  X 

Collection   of   tuxes   by   county   treasurer;     warrant   to   sheriff;     tax 
sales;    notice;    tax  certificates 

CHAPTER  XI 

Miscellaneous   provisions;     delinquent   taxes   on   public   lands;     tax 
liens;    refund  of  illegal  taxes 

CHAPTER  XII 

Highways  and  bridges;     local  roads;     state  and  federal  aid;    trunk 
and   prospective   highway  systems 

CHAPTER  XIII 

Penalties;     removal    of   assessors;     fines   for    wilful    discrimination 
malfeasance  in  office 

CHAPTER  XIV 

Forms  for  town,  city  and  village  officers 


INTRODUCTION 


No  complete  edition  of  the  tax  laws  of  the  state  has  been 
separately  issued  since  1912.  In  1918,  Chapters  48,  48c  and 
49  as  they  appear  in  the  statutes  of  1917,  were  published'  in 
pamphlet  form,  but  without  explanatory  notes  or  court  deci- 
sions. In  the  meantime  numerous  changes  have  been  made  in  the 
tax  laws  by  the  enactment  of  new  statutes  and  the  amendment 
or  repeal  of  old  ones,  and  there  is  an  urgent  demand  for  a  com- 
pilation of  the  various  provisions  relating  to  the  assessment, 
equalization  and  collection  of  taxes  for  the  use  of  town,  city 
and  village  officers.  An  effort  has  been  made  to  meet  this  de- 
mand by  collecting  and  presenting  in  a  single  volume  the  ex- 
isting statutory  law^  on  the  subject.  All  changes  in  tax  laws 
since  the  former  publication  whether  effected  by  legislation  or 
judicial  decisions,  up  to  and  including  the  amendments  made 
by  the  legislature  of  1919,  have  been  considered  and  combined, 
and  the  following  pamphlet  it  is  believed  presents  the  law  on 
the  subject  as  it  now  'exists. 

As  the  primary  purpose  of  this  pamphlet  is  to  present  the 
law  relating  to  the  levy  and  collection  of  taxes  on  the  general 
property  of  the  state  by  local  officers,  special  acts  for  the  taxa- 
tion of  railroads  and  other  state  wide' public  service  companies 
which  arc  assessed  by  state  authoiily  and  pay  taxes  or  license 
fees  directly  to  the  state  treasurer,  do  not  come  williiu  its 
scope.  Separate  pamphlets  have  been  prepared  anil  issued 
relating  to  iIk-  taxation  of  inheritances,  incomes  nn.i  public 
utiliti(!S. 

As  the  levy  and  distribution  of  school  iiiid  liiuhwny  taxes, 
and  the  apportioiunent  of  counly  taxes  aif  ni.idf  by  lorjil  offi- 
cers, the  statutory  provisions  relating  tliciclo  :ire  included. 
While  diapter  48e,  creating  the  tax  commission  and  defining 
its  powers  and  duties,  including  sections  10H7- -4;")  to  10S7 — 
fu.   aulhorizing  reassessments  in   eertain    cases,   is  not    (ur(>ctly 


li  "  Assessment  and  Tax  Laws. 

applicable  to  local  officers,  it  is  so  closely  related  to  their  duties 
that  it  has  been  thought  best  to  include  it  in  this  compilation. 
Chapter  474  of  the  Laws  of  1905,  authorizing  appeals  from  the 
equalizations  made  by  county  boards  is  also  included  as  bear- 
ing upon  the  remedies  available  to  aggrieved  assessment  dis- 
tricts. The  duties  of  the  office  of  county  supervisor  of  assess-, 
ments  were  transferred  to  assessors  of  incomes  by  the  income 
tax  act,  and  the  provisions  defining  their  powers  and  duties 
are  retained. 

Except  as  to  certain  provisions  in  the  statute  relating  to  the 
selection,  term  of  office  and  compensation  of  assessors,  and  the 
levy  and  apportionment  of  taxes  which  are  included  in  the 
first  chapter,  the  order  of  the  statutes  as  heretofore  published 
has  been  preserved.  Where  sections  have  been  renumbered  in 
the  process  of  revision  the  old  section  numbers  are  given  in 
parentheses  as  an  aid  in  identifying  them  with  court  decisions 
and  former  instructions  pertaining  thereto.  Long  and  in- 
volved statutes  and  the  more  important  notes  and  instructions 
have  been  divided  into  paragraphs  under  black  faced  headings 
for  greater  clearness  and  convenience. 

As  local  officers  derive  their  authority  from  the  statutes  and 
must  be  governed  by  them,  explanatory  notes  and  court  de- 
cisions are  inserted  immediately  after  the  sections  to  which 
they  relate.  These  notes  are  based  on  the  letter  of  the  statutes 
as  construed  by  the  Supreme  Court  and  interpreted  by  the  tax 
commissioji  from  time  to  time.  The  aim  has  been  to  present 
under  the  several  sections  of  the  statutes  cited  such  comments 
and  instructions  as  are  deemed  necessary  to  enable  taxing  of- 
ficers to  apply  the  law  with  definiteness  and  certainty.  Cita- 
tions from  court  decisions  have  been  freely  made  under  the 
leading  sections  of  the  statutes  as  an  aid  to  a  better  under- 
standing of  the  law.  It  is  hoped  that  the  compilation  may 
prove  helpful  to  taxing  officers  and  will  aid  Ihem  in  securing 
fuller  and  more  equitable  assassments. 

Dated  at  Madison,  Wisconsin,  this  10th  day  of  January,  1920. 

WISCONSIN  TAX  COMMISSION, 
Nils  P.  Haugen, 
Thomas  E.  Lyons, 
Carroll.  At  wood, 

Commissioners. 


CONSTITUTIONAL  PROVISION 


SECTION  1,  ARTICLE  VIII.  "THE  RULE  OF  TAXATION  SHALL 
BE  UNIFORM,  AND  TAXES  SHALL  BE  LEVIED  UPON  SUCH 
PROPERTY  AS  THE  LEGISLATURE  SHALL  PRESCRIBE.  TAXES 
MAY  ALSO  BE  IMPOSED  ON  INCOMES,  PRIVILEGES  AND  OCCUPA- 
TIONS, WHICH  TAXES  MAY  BE  GRADUATED  AND  PROGRES- 
SIVE, AND  REASONABLE  EXEMPTIONS  MAY  BE  PROVIDED." 

The  provision  that  "the  rule  of  taxation  shall  he  uniform"  relates  to 
the  property  tax  only,  hut  does  not  limit  the  exercise  of  the  taxing 
power  to  property  alone.  C.  d  N.  W.  Ry.  Co.  vs.  State,  128  Wis.  553; 
Nimnemacher  vs.  State,  129  Wis.  190;  Income  Tax  Cases,  148  Wis.  456. 

This  section  empowers  the  legislature  to  prescribe  or  specify  the 
property  which  shall  be  taxed,  making  all  such  property  one  class  and 
ordains  that  the  rule  of  taxation  shall  be  uniform  in  respect  thereto. 
For  that  purpose  the  legislature  may  divide  property  into  appropriate 
classes,  but  each  class  must  be  uniformly  taxed  or  wholly  exempted. 
The  rule  of  uniformity  requires  uniformity  of  burden,  but  not  neces- 
sarily of  subject  matter  or  procedure.  C.  t€  N.  W.  Ry.  Co.  vs.  State, 
128  Wis.  553. 

The  uniformity  rule  requires  that  statutory  exemptions  must  be  based 
upon  legal  classification.  The  rule  does  not  relate  to  rates  alone.  It 
may  be  violated  as  effectively  by  arbitrary  exemptions  as  by  unequal 
rates,  and  it  is  so  violated  when  exemptions  are  given  to  one  chartered 
college  greater  than  to  other  colleges  of  the  same  class.  Lawrence 
University  vs.  Outagamie  Co.,  150  Wis.  244. 

Inheritance,  income  and  occupation  taxes  are  not  subject  to  the  uni- 
formity rule,  but  all  taxes  imposed  by  the  state  are  subject  to  the 
equality  clauses  of  the  state  con.stitution  and  to  the  fourteenth  amend- 
ment of  the  federal  constitution.  Black  vs.  State,  113  Wis.  205;  Nun- 
nemachcr  vs.  State,  129  Wis.  190;  Income  Tax  Cases,  148  Wis.  456; 
Northicester7i  Mutual  Life  Insurance  Company  vs.  State,  163  Wis.  484. 

Taxes  can  only  be  levied  or  raised  for  a  public  purpose  "such  as 
subserves  the  conmiou  interest  and  well  being  of  the  people  of  the 
Btate,"  State  v.  Frochlich,  118  Wis.  129,  141.  Bonus  tax  cases  de- 
cided December,  1919. 

Wliere  there  is  no  public  purpose  in  the  sense  of  carrying  on  some 
part  of  the  machinery  of  government,  there  is  no  power  to  tax.  State 
ex  rel.  Owen  vs.  iKnuild.  160  Wis.  125  of  opinion;  /  Cooley  on  Taxation, 
22-24  (3rd  Edition). 

The  taxing  power  of  a  state  does  not  extend  beyond  its  territorial 
limits,  but  witliin  such  limits  it  may  tax  persons,  property,  incomes,  or 
business.  If  an  interest  in  property  is  taxed,  the  situs  of  either  the 
property  or  Interest  must  be  found  within  the  state.  If  an  Income  be 
taxed,  the  recijiient  thereof  must  have  a  domicile  within  tlie  state  or  tlie 
property  or  business  out  of  which  the  income  issues  must  be  situated 
within  the  state  ho  that  the  income  may  be  said  to  have  a  situs  therein. 
State  ex  rel.  Manitowoc  Oas  Co.  v.  Wis.  Tax  Commission,  161  Wis.  111. 


8  Assessment  and  Tax  Laws. 


CHAPTER  I 


ASSESSORS— ELECTION,    TERM    OF    OFFICE    AND    COMPENSA- 
TION;    TAX  LEVIES;     REPORTS  AND  STATISTICS 

Election  of  town  officers.  Section  60.19  (808,  808a).  At  the 
annual  town  meeting  there  shall  be  elected  in  each  town  the  following 
officers,  viz.:  Three  supervisors,  one  of  whom  shall  be  designated  on 
the  ballots  as  chairman,  unless  changed  by  section  663  of  the  statutes, 
a  town  clerk,  a  treasurer,  an  assessor  (either  two  or  three,  if  the  town 
board  at  their  last  meeting  before  such  an  election  shall  have  so  or- 
dered), one  justice  of  the  peace,  and  in  towns  containing  a  village,  or 
city  of  the  fourth  class,  wholly  within  its  limits  a  justice  of  the  peace 
residing  within  such  village  or  city  who  shall  have  jurisdiction  through- 
out the  county,  so  many  constables,  not  exceeding  three,  as  shall  have 
been  ordered  by  the  last  preceding  annual  town  meeting.  In  all  coun- 
ties which  contain  a  population  of  not  less  than  one  hundred  thousand, 
such  election  shall  be  held  biennially  in  the  even-numbered  years,  and 
town  officers  shall  hold  office  for  two  years.  No  person  not  an  elector 
of  the  town  shall  hold  any  town  office,  and  no  person  shall  hold  the  of- 
fices of  treasurer  and  assessor  at  the  same  time. 

Sections  808  and  808a  consolidated  and  renumbered  by  chap.  551,  1919. 

Village  officers;  elections.  Section  61.19  (875,  875m).  At  the 
annual  election  in  each  village  there  shall  be  chosen  the  following  offi- 
cers, viz.:  A  president,  a  clerk,  a  treasurer,  an  assessor,  a  supervisor, 
a  constable,  and  a  justice  of  the  peace.  In  villages  in  counties  having  a 
population  of  at  least  two  hundred  and  fifty  thousand  no  supervisor 
shall  be  elected  and  the  other  officers  named  shall  be  elected  for  a  term 
of  two  years  on  the  first  Tuesday  of  April  of  each  year  in  which  is  to  be 
held  a  general  election  for  state  officers.  All  other  officers,  except 
trustees,  shall  be  appointed  by  the  village  board  at  their  first  meeting 
after  the  annual  election  unless  such  board  shall  otherwise  provide. 
No  person  not  a  resident  elector  in  such  village  shall  be  eligible  to  any 
office  therein.  The  village  clerk  may  appoint  a  deputy  clerk  for  whom 
he  shall  be  responsible,  and  who  shall  take  and  file  the  oath  of  office, 
and  in  case  of  the  absence,  sickness  or  other  disability  of  the  clerk, 
may  perform  his  duties  and  receive  the  same  compensation  unless  the 
village  board  shall  appoint  a  person  to  act  as  such  clerk. 

Sections  875  and  875wi,  revised,  consolidated  and  renumbered  by 
chap.  691,  1919. 


Election  and  Appointment.  9 

Under  the  constitution  (Sec.  9,  Art.  13)  it  is  not  competent  for  the 
legislature  to  provide  that  the  officers  of  the  town  within  which  a  vil- 
lage is  situated  shall  be  the  officers  of  the  village.  The  latter  must 
elect  or  appoint  its  own  officers.  Cole  v.  Black  River  Falls,  57  Wis.  110, 
State  V.  Krez,  88  id.  135. 

This  section  was  not  amended  or  repealed  by  the  enactment  of  sec- 
tion 875a,  which  onlv  applies  to  villages  incorporated  under  special 
charters.     State  v.  Thomas,  150  Wis.  190,  136  N.  W.  623. 

Section  875»i.  A  failure  to  divide  the  six  trustees  into  classes,  as 
provided  by  this  section  was  held  a  mere  irregularity  and  that  all  trus- 
tees were  elected  and  entitled  to  hold  for  at  least  one  year.  State  ex 
rel  V.  Thomas,  150  Wis.  190. 

Cities  of  first  class;  officers.  Section  925 — 22.  Officers  of  cities 
of  the  first  class  shall  be  a  mayor,  two  aldermen  from  each  ward,  con- 
stituting a  common  council,  a  treasurer,  comptroller,  attorney,  clerk, 
engineer,  tax  commissioner,  an  assessor  for  each  ward,  a  board  of  pub- 
lic works,  a  school  board,  a  board  of  commissioners  of  the  public  debt,  a 
board  of  health,  one  or  more  city  physicians,  a  chief  of  police,  a  chief 
engineer  of  the  fire  department,  one  or  more  harbor  masters  where  re- 
quired, a  supervisor  for  each  ward,  a  justice  of  the  peace  and  one  con- 
stable for  each  ward,  policemen,  bridge  tenders,  firemen,  street  commis- 
sioners and  such  other  officers  as  the  council  shall  from  time  to  time 
deem  necessary. 

This  section  was  amended  by  Chap.  327,  1917,  and  a  referendum  held 
thereunder  in  the  City  of  Milwaukee  by  substituting  25  ward  aldermen 
and  fixing  the  term  of  office  at  four  years.  See  note  to  section  925—23, 
pages  9  and  10. 

Officers  of  cities — second,  third  and  fourth  class.  Section  925 — 23. 
The  officers  of  cities  of  the  second,  third  and  fourth  classes  shall  be  a 
mayor,  treasurer,  clerk,  comptroller,  attorney,  assessor  or  one  or  more 
assessors,  three  or  more  justices  of  the  peace,  one  or  more  constables 
as  the  common  council  may  determine  by  ordinance,  a  physician,  street 
commissioner,  chief  of  the  fire  department,  a  board  of  public  works,  a 
board  of  school  commissioners,  one  or  more  policemen,  two  aldermen 
and  one  supervisor  from  each  ward,  and  such  other  officers  or  boards  as 
tho  common  council  may  deem  necessary;  provided,  that  the  council,  by 
a  two-thirds  vote,  may  dispense  with  the  offices  of  street  commissioner, 
engineer,  comptroller  and  board  of  public  works,  and  provide  that  the 
duties  thereof  be  performed  by  other  officers  or  boards,  by  the  council 
or  a  committee  thereof.  In  case  the  whole  number  of  justices  of  the 
peace  provided  for  by  this  act  shall  not  have  been  elected  the  mayor  of 
such  city  may  appoint  the  remaining  number  of  justices  who  .shall  hold 
their  offires  until  tho  first  of  May  following  tho  next  succoeding  judi- 
cial election. 

The  common  council  may  create  such  minor  offices  as  it  may  deem 
neces.sary  to  promote  trade  and  comiiirrce  at  any  time,  and  fix  the  sal- 
aries for  the  incumbents.     Stale  vs.  KcUcy,  154  Wis.  482. 

A  person  who  was  an  alien  when  elected  to  office  may  yet  hold  it  If 
othrrwisf  f|ualifiod  and  his  disability  Is  removed  before  the  conimenre- 
mont  of  his  term.    The  same  rule  applies  to  a  minor,  or  one  who  had 


10  Assessment  and  Tax  Laws. 

not  resided  one  year  in  the  state  when  elected.  State  v.  Murray,  28 
Wis.  96.  State  v.  Trumpf.  50  Wis.  103.  State  v.  Marcus,  160  Wis. 
354,  391. 

City  officei*s;  niethofls  of  choosing.  Sixtion  925 — 25.  1.  The 
mayor,  treasurer,  comptroller,  aldermen,  justices  of  the  peace  and  su- 
pervisors shall  be  elected  by  the  people.  The  other  officers  shall  be 
elected  or  otherwise  selected  as  provided  by  ordinance  approved  by  the 
electors  of  the  city;  provided,  that  in  case  any  such  officer,  except  police- 
men, shall  be  appointed  by  the  mayor,  such  appointment  shall  be  sub- 
ject to  confirmation  by  the  council.  In  cities  where  the  clerk  performs 
the  duties  of  comptroller,  the  clerk  shall  be  elected  by  the  people. 

Election^  under  general  charter.  2.  In  all  cities  operating  under 
the  general  law,  officers,  except  as  herein  specified,  shall  continue  to  be 
elected  or  appointed  in  the  manner  now  provided  by  law.  In  cities 
adopting  the  general  law  all  officers  shall  continue  to  be  elected  or  ap- 
pointed in  the  manner  prevailing  in  such  cities  at  the  time  of  the  adop- 
tion of  the  general  law,  until  changed  in  the  manner  herein  provided, 
except  as  herein  otherwise  provided. 

Change  of  method  by  initiative  and  referendum,  3.  Upon  petition 
of  fifteen  per  centum  of  the  electors  voting  at  the  last  preceding  election 
the  council  shall  submit  the  question  of  changing  the  manner  of  elec- 
tion of  any  city  official  to  the  method  specified  in  such  petition  except 
as  to  those  officials  enumerated  in  section  1  of  this  act  who  are  to  be 
elected  by  the  people.  Thereafter  such  officers  shall  be  elected  or  ap- 
pointed in  the  manner  determined  by  the  electors  at  such  election. 

Cities  of  fourth  class;  optional.  4.  In  cities  of  the  fourth  iilass 
the  clerk  and  other  officers,  may  be  elected  by  the  electors  at  the  same 
time  and  in  the  same  manner  as  other  officers  are  elected,  upon  a  peti- 
tion asking  therefor  being  filed  in  the  office  of  the  city  clerk  fifteen  days 
prior  to  any  regular  municipal  election,  signed  by  thirty  per  cent  of  the  ' 
electors  of  such  city  who  voted  at  the  last  general  election  then  next 
preceding  as  appears  from  the  poll  list. 

Notice  of  election -jvhen  petitioners  determine.  5.  It  shall  be  the 
duty  of  the  council  and  the  proper  officers  of  any  city  of  the  fourth  class 
to  give  notice  of,- call  for  and  order  the  election  at  the  next  election  and 
thereafter  at  each  succeeding  election,  the  officer  or  officers  whose  title 
of  office  is  specified  in  such  petition. 

Petitioners  may  choose  either  method;  exceptions.  6.  Such  pe- 
tition may  include  one  or  more  or  all  of  the  officers  of  such  city,  and  the 
notice  of  and  the  order  for  the  election  shall  follow  and  include  the  offi- 
cer or  officers  named  in  the  petition,  and  upon  like  petition,  signed  by 
a  majority  of  the  electors  asking  therefor,  any  common  council,  of  any 
city  of  the  fourth  class  by  ordinance  duly  passed  may  provide  for  the 
appointment  by  the  mayor  with  the  concurrence  of  the  council  of  any 


Terms  of  Office.  11 

officers  of  such  city  excepting  the  office  of  mayor,  aldermen,  treasurer, 
supervisor  or  justice  of  the  peace. 

In  cities  of  the  fourth  class  operating  under  special  charter  the  com- 
mon council  may  by  three-fourths  vote  determine  the  number  of  as- 
sessors for  such  city.     See  section  926 — 146,  page  29. 

TEKM.S    OF    OFFICE    AND    COMPENSATION. 

Town  om<-«'is,  (<'rni  of.  Skction  60.22  (811).  Every  town 
officer  elected  at  an  annual  town  meeting,  except  as  provided  in  sec- 
tion 60.19  and  excepting  justices  of  the  peace,  shall  hold  his  office  for 
one  year,  and  until  his  successor  is  elected  and  qualified. 

Section  811  renumbered  by  Chap.  551,  1919. 

A  town  treasurer  appointed  pursuant  to  section  818  is  "elected"' 
within  the  meaning  of  that  word  in  section  811,  which  provides  that 
every  town  officer  shall  hold  his  office  "until  his  successor  is  elected 
and  qualified."     State  ex  rel.  Schommer  v.  Yandenbcrg,  164  Wis.  628. 

Village  officers;  terms.  Section  61. 23  (878).  *  *  *  The 
term  of  office  of  all  village  officers,  except  trustees  and  justice  of  the 
peace,  shall  be  one  year  and  until  their  respective  successors  are  elected 
or  appointed  and  qualify.  If  any  officer  be  absent  or  temporarily  in- 
capacitated from  any  cause  the  board  may  appoint  some  person  to- dis- 
charge his  duties  until  he  returns  or  until  such  disability  is  removed. 

Section  878  renumbered,  revised  and  amended  by  Chap.  691,  1919. 

Terms  of  office  in  certain  cities.  Section  925 — 2fia.  1.  In  cities 
of  the  second,  third  and  fourth  classes,  the  terms  of  office  of  all  city  offi- 
cers hereafter  chosen  .by  the  electors,  except  aldermen  of  cities  governed 
by  special  charter,  shall  be  two  years;  and  also  except  supervisors,  who 
shall  be  elected  annually,  and  their  term  of  office  shall  be  for  one  year, 
unless  otherwise  provided  for  in  cities  operating  under  special  char- 
ters, or  unless  the  common  council  shall  by  ordinance  provide  a  differ- 
ent term  for  said  officers,  or  any  of  them. 

Exception.  2.  This  act  shall  not  affect  the  term  of  office  of  any 
city  officer  which  exceeds  two  years. 

Aldermen.  3.  The  common  council  may,  by  ordinance  adopted 
and  published  at  any  time  previous  to  the  publication  of  notice  of  the 
election  at  which  aldermen  are  to  be  elected,  provide  for  the  division 
of  the  aldermen  into  two  classes,  one  class  to  be  elected  for  two  years, 
and  the  other  for  four  years  and  thereafter  the  term  of  office  of  all  such 
aldermen  shall  be  four  years.  All  ordinances  adopted  under  the  author- 
ity herein  granted  shall  be  deemed  adojited.  only  upon  the  affirmative 
vote  of  two-thirds  of  the  members-elect  of  the  (council,  which  vote  shall 
be  recorded. 

It  Is  customary  for  officers  to  begin  their  terms  at  noon  of  the  day 
fixed  by  Hlalufe  and  such  custom  has  the  force  of  law.  Htntr  vs.  Uiirii'', 
98. Wis.  16. 


12  Assessment  and  Tax  Laws. 

Cities  of  first   class;    tonus  of  office.      Section    9  25 — 2 2d.      1.   In 

all  cities  of  the  first  class,  however  incorporated,  the  mayor,  treasurer 
and  comptroller  shall  be  elected  the  first  Tuesday  in  April  for  a  period 
of  four  years,  beginning  April,  1920.  The  officials  so  elected  shall  en- 
ter upon  the  duties  of  their  respective  offices  on  the  third  Tuesday  in 
April  in  the  year  of  their  election,  and  shall  hold  their  respective  offices 
for  the  term  of  four  years  and  until  their  successors  shall  be  elected 
and  qualified. 

2.  The  clerk  of  all  such  cities,  however  incorporated,  shall  be  elected 
by  the  common  council  of  such  city  for  a  period  of  four  years,  begin- 
ning April,  1920.     Ch.  231,  1919. 

3.  The  term  of  office  of  the  city  attorney  of  all  cities  of  the  first  class, 
however  incorporated,  shall  be  two  years.  Said  term  of  office  shall  be- 
gin in  the  year  1922  and  shall  terminate  in  the  year  1924.  The  city  at- 
torney of  all  such  cities  of  the  first  class  shall  be  elected  for  said  term 
of  two  years  at  the  regular  municipal  election  in  any  such  city  to  be 
held  on  the  first  Tuesday  in  April,  1922.  From  and  after  the  year  1924 
the  term  of  office  of  said  city  attorney  shall  be  four  years,  and  said  city 
attorney  shall  be  elected  at  the  regular  municipal  election  in  any  such 
city  to  be  held  on  the  first  Tuesday  in  April,  1924.     Ch.  505,  1919. 

Chapter  327,  1917,  provided  tor  a  referendum  vote  on  the  question  of 
the  number  and  term  of  office  of  aldermen  to  be  elected  in  cities  of  the 
first  class.  A  referendum  held  pursuant  to  said  act  in  the  City  of 
Milwaukee  resulted  in  the  adoption  of  question  No.  6,  abolishing  alder- 
men at  large  and  providing  that  the  common  council  should  "consist  of 
25  ward  aldermen  only  elected  every  four  years."  It  appears,  therefore, 
that  the  term  of  all  officers  of  the  city  of  Milwaukee  is  now  four  years, 
except  city  attorney,  whose  next  term  will  be  tw^o  years.  But  commenc- 
ing in  1924  the  term  will  be  restored  to  four  years.  The  object  of  this 
act  was  to  bring  the  election  of  city  attorney  at  the  same  time  as  the 
general  mimicipal  election  for  other  city  officers. 

Town  assessors;  compensation.  Section  60.61  (851).  Town 
assessors  shall  be  paid  such  compensation  for  their  services  as  may  bo. 
allowed  them  by  the  town  board,  not  exceeding  ten  dollars  per  day  in 
all  towns  in  counties  having  a  population  of  one  hundred  and  fifty  thou- 
sand inhabitants  or  upwards,  and  not  less  than  three  nor  more  than  five 
dollars  per  day  in  other  towns. 

Section  851  amended  and  renumbered  by  Chaps.  60  and  551, 
1919,  so  as  to  authorize  town  boards  to  increase  the  compensation 
of  assessors  from  three  to  five  dollars  per  day  except  in  Milwaukee 
County,  where  town  boards  are  authorized  to  pay  assessors  not  ex- 
ceeding ten  dollars  per  day. 

Like  comnensation  is  prescribed  for  village  assessors  by  section  882 
of  the  statutes,  except  in  villages  in  Milwaukee  County,  where  the 
maximum  compensation  is  limited  to  five  dollars  per  day.    Pages  12,  13. 

Village  as.sessors'  duties.  Section  88  2.  In  all  villages  the  assessor 
shall  take  and  file  the  official  oath.  He  shall  begin  on  the  first  day  of 
May,  or  as  soon  thereafter  as  practicable,  to  make  an  assessment  of  all 


Compensation.  13 

of  the  property  in  his  village  liable  to  taxation  on  that  day,  in  the 
manner  prescribed  by  law.  He  shall  return  his  assessment  roll  to  the 
village  clerk  at  the  same  time  and  in  the  same  manner  in  which  town 
assessors  are  required  to  do.  His  compensation  shall  be  fixed  by  the 
village  board  at  a  sum  not  less  than  three  dollars  per  day,  except  in 
counties  having  a  population  of  oiae  hundred  and  fifty  thousand  or  more, 
in  which  his  compensation  shall  be  fixed  by  the  village  board  at  a  sum 
not  exceeding  five  dollars  per  day. 
Amended  by  Chap.  691,  1919. 

Cities,  first  class;  sussessors'  saliU'ies.  Section  926 — 146m.  In  all 
cities  of  the  first  ?lass  the  salaries  of  assessors  shall  be  twelve  hundred 
dollars  per  year. 

An  act  allowing  an  officer  whose  salary  cannot  be  increased  or  de- 
creased during  his  term  a  sum  of  money  to  enable  him  to  employ 
clerks  without  requiring  him  to  employ  any,  is  void.  Rooncy  vs.  Mil- 
waukee, 40  "Wis.  23. 

Salaries  cannot  be  fixed  by  contract  but  are  incidents  to  the  office. 
The  incumbent  has  the  same  right  to  the  salary  as  to  the  office  and  an 
agreement  to  take  less  than  the  salary  is  not  binding  on  the  officer. 
Kelson  vs.  Superior,  109  Wis.  618. 

An  ordinance  creating  a  new  office  subsequent  to  the  time  prescribed 
for  fixing  salaries  may  nevertheless  fix  the  salary  of  the  office  so  cre- 
ated.    State  vs.  Kotccki,  155  Wis.  66. 

Salary  and  fees  for  collection  of  Uixes.  Section  840.  1.  Every 
town  treasurer  shall  receive  as  compensation  for  his  services,  including 
collection  of  taxes,  the  salary  provided  for  in  section  821. 

2.  The  treasurer  of  each  incorporated  village  shall  receive  as  compen- 
sation for  his  services,  including  collection  of  taxes,  a  salary  to  be  fixed 
by  the  village  board  at  its  last  regular  meeting  preceding  the  annual 
charter  election. 

3.  The  treasurer  of  every  city  of  the  second,  third  and  fourth  class 
incorporated  under  special  charter  shall  receive  as  compensation  for 
his  services,  including  collection  of  taxes,  a  salary  to  be  fixed  by  the 
common  council  at  its  last  regular  meeting  preceding  the  annual  charter 
election. 

4.  When  collection  is  made  by  distress  and  sale  of  goods  by  any  town, 
city  or  village  treasurer,  he  shall  receive  the  fees  allowed  by  law  to 
constables  for  levy  and  sale  of  goods  upon  execution.  The  compensa- 
tion so  fixed  shall  be  in  lieu  of  all  fees  except  one  dollar  for  making 
return  of  delinquent  taxes  and  six  cents  for  each  mile  traveled  one  way 
to  deliver  the  same,  to  be  paid  by  the  county  trcasuier  on  settlement, 
and  shall  remain  the  salary  of  the  treasurer  until  cliangod  in  like  man- 
ner by  the  jjroper  town  or  village  board  or  common  council. 

This  section  i)rovid(s  for  the  compensation  of  all  town,  city  and  vil- 
lage treasurers,  except  In  cities  of  the  first  class,  on  a  salary  basis. 
Local  treasurers  are  not  entitled  to  any  other  or  additional  roiiipcnsa- 
tion  than  tlie  prescribed  salary,  except  as  spocifiod  in  sulxiivision  4, 
however  inadequate  such  salaries  may  be  or  however  much  tlieir  duties 
may  Increase.     Ofllrors   take   their   ofTlros   rum  onrrc   and   services  re- 


14  Assessment  and  Tax  Laws. 

quired  of  them  by  law  for  which  they  are  not  specifically  paid  must  be 
considered  compensated  by  the  fees  allowed  for  other  services. 
Fernekcs  vs.  Miluavkcc  Co.,  43  Wis.  303;  McCumber  vs.  Waukesha  Co., 
91  Wis.  442. 

Town  treasurers;  .salaries.  Skction  8  21.  It  shall  be  the  duty  of 
such  board  of  audit: 

5.  To  fix  the  salary  of  the  town  treasurer  to  be  elected  at  the  next 
town  meeting,  which  salary  shall  be  in  lieu  of  all  fees,  and  shall  re- 
main the  salary  of  the  treasurer  until  changed  in  like  manner  at  some 
future  annual  meeting. 

Section  820  of  the  statutes  authorizes  the  town  board  "to  audit  and 
settle  all  charges  against  the  town,"  and  this  section  among  other 
things  defines  the  duties  of  the  town  board  when  acting  as  a  board  of 
audit.  Claims  can  be  allowed  only  for  such  purposes  as  the  town  is 
authorized  to  levy  taxes  and  spend  money  and  then  only  when  itemized 
and  verified  in  the  manner  prescribed  by  section  823.  Claims  allowed 
or  orders  issued  in  disregard  of  these  provisions  are  void.  Mueller  vs. 
Cavour,  107  Wis.  599;  Menasha  Wooden  Ware  Co.  vs.  Town  of  Winter, 
159  Wis.  437;  Land  and  Lumber  Co.  vs.  Mclntyre,  100  Wis.  245;  Quayle 
vs.  Bayfield  Co.,  114  Wis.  108. 

Salary  and  fees  of  treasurer.  Section  925 — 15  2.  The  city  treas- 
urer shall  receive  as  compensation  for  his  services,  including  collection 
of  taxes,  a  salary  to  be  fixed  by  ordinance  in  accordance  with  section 
925 — 30  of  the  statutes.  In  case  of  a  distress  and  sale  made  by  him  of 
goods  or  chattels  for  the  payment  of  any  taxes  he  shall  receive  such 
fees  as  are  allowed  to  constables  for  similar  services.  The  city  treas- 
urer shall  keep  in  a  book  to  be  provided  for  that  purpose  true  accounts 
of  all  fees  by  him  received  as  treasurer  from  any  source,  and  such  book 
shall  be  open  for  inspection  at  all  reasonable  times,  and  he  shall  have 
on  file  and  make  return  to  the  council,  duly  certified  on  oath,  an  item- 
ized statement  of  all  fees  or  other  moneys  received  and  paid  out  by  him 
as  treasurer. 

TAX    LEVIES    and    LIMITATIONS. 

Powers  of  town  meeting.  Section  G0.18  (776).  The  qualified 
electors  of  each  town  shall  have  power  at  any  annual  town  meeting  by 
vote: 

(1)  Raising  money;  limitations.  To  raise  money  for  the  repair 
and  building  of  roads  or  bridges,  or  either;  for  the  support  of  the  poor 
and  defraying  all  other  charges  and  expenses  of  the  town,  not  exceeding 
in  the  aggregate,  exclusive  of  taxes  for  schools  and  liabilities  thereto- 
fore lawfully  incurred  and  not  including  income  taxes  in  the  treasury, 
one  per  centum  of  the  assessed  valuation  of  such  town  for  the  preceding 
year  as  equalized  by  the  town  board  of  review;  except  that  an  addi- 
tional sum  not  exceeding  one-fourth  of  one  per  centum  of  said  valua- 
tion may  be  raised  for  the  repair  of  highways  and  bridges;  and  a  fur- 
ther additional  sum  not  exceeding  two  per  centum  of  sajid  valuation 


Tax  Levies  and  Limitations.  15 

may  be  raised  for  school  purposes  when  under  the  township  system  of 
school  government. 

(7)  BoxDS  FOK  BRiDGKS  ANu  ROADS,  (a)  To  authorize  the  town  board 
to  issue  and  negotiate  in  the  manner  provided  by  law  bonds  of  the 
towns  for  amounts  and  purposes  specified  and  limited  as  follows: 

First.  Not  exceeding  five  thousand  dollars  in  the  aggregate  for  the 
purpose  of  defraying  the  expenses  of  building  any  bridge  over  any 
stream  in  such  town  when  the  cost  thereof  will  exceed  the  sum  of  two 
thousand  dollars; 

Second.  Not  exceeding  ten  thousand  dollars  in  the  aggregate  for  the 
purpose  of  defraying  the  expenses  of  building  roads; 

Third.  Any  sum  not  exceeding  the  constitutional  limitation  of  the 
town's  indebtedness  for  the  purpose  of  defraying  the  expense  of  Build- 
ing roads  when  the  town  is  located  in  a  county  containing  a  city  of  the 
first  or  second  class. 

(b)  Such  bonds  may  be  made  payable  with  interest  at  different  times 
but  the  maturity  of  bridge  bonds  shall  not  exceed  ten  years  and  the 
maturity  of  road  bonds  shall  not  exceed  tw-enty  years  from  the  date 
thereof.  The  power  conferred  by  subsection  (5)  and  this  subsection 
shall  not  be  exercised  at  any  such  town  meeting  unless  the  town  board 
shall  have  given  notice  of  its  intention  to  present  the  proposition  to 
such  meeting  as  is  required  in  the  case  of  special  town  meetings,  nor 
unless  the  resolution  or  order  to  be  voted  upon  containing  the  particu- 
lars specified  by  section  60.63  shall  be  first  publicly  read  to  such  meet- 
ing before  the  vote  thereon  shall  be  taken,  nor  shall  any  action  be  taken 
under  this  subsection  unless  seventy-five  per  cent  of  the  electors  present 
at  such  meeting  vote  in  favor  of  the  resolution  or  order. 

Amended  by  Chap.  702,  1919. 

That  portion  of  the  foregoing  section  limiting  the  amount  of  taxes  to 
be  levied  for  town  purposes  should  be  read  in  connection  with  section 
1240  post.  Taken  together  they  would  seem  to  limit  the  amount  of 
taxes  that  may  be  hvied  in  rural  towns  for  highway  purposes  to  a 
maximum  of  one  and  one-fourth  per  cent  of  the  assessed  valuation  of 
the  preceding  year  in  all  cases  and  to  an  aggregate  levy  of  $2,000  in 
towns  having  less  than  .'jOO  inhabitants  and  .fo.OOO  in  towns  having  a 
greater  population,  and  comprising  two  townships.  But  this  limitation 
does  not  apply  to  highway  taxes  authorizod  by  si-otions  1317m — 1  to 
1317m— 15. 

Villaj;.!  boai-d.s  in  levy  ta.vcs.  Sixtio.n  89  3  (892).  The  village 
board  shall  have  power,  by  ordinance,  resolution,  law  or  vote: 

(25)  To  levy  and  provide  for  the  collection  of  taxes  and  assessments, 
audit  claims  and  demands  against  the  village  and  direct  orders  to  Is- 
sue therefor  In  the  manner  jjrescribcd  in  tliis  act;  (o  i-efund  any  tax 
or  special  assessment  paid  or  any  part  thereof,  when  satisfied  that  the 
same  was  unjust  or  illegal;  to  authorize  bonds  of  a  village  to  be  Issued 
In  the  cases  provided  by  law,  and  generally  to  manage  the  financial 
concerns  of  the  village;  and  they  shall  cause  to  ho  iiroi)ared  and  read 
at  each  annual  charter  election  a  true,  detailed  and  itc^nized  statement 
by  them  of  the   finances  of  the   vHlage,  showing   the  amount  in   the 


16  Assessment  and  Tax  Laws. 

treasury  at  the  commencement  of  the  year,  when  and  from  what  sources 
all  moneys  paid  into  the  treasury  during  the  preceding  year  were  de- 
rived, and  the  whole  amount  thereof,  and  when,  to  whom  and  for  what 
purpose  all  money  paid  from  the  treasury  during  the  same  period  was 
paid,  and  the  whole  amount  thereof,  with  the  balance  then  in  the 
treasury,  which  statement  shall  be  recorded  in  the  minute  book  and 
filed  and  preserved  in  the  clerk's  office. 

All  property  taxable;  poll  tax  abolished.  Section  925 — 136. 
All  property  in  the  city  subject  to  taxation  under  these  statutes,  shall 
be  subject  to  taxation  for  all  purposes  authorized  by  this  chapter. 

This  section  was  amended  by  Chapter  443  of  the  Laws  of  1919  by 
striking  out  the  provision  authorizing  common  councils  to  provide  for 
the  levy  and  collection  of  poll  taxes. 

Agricultural  lands  within  the  city  are  taxable  by  the  same  rule  as 
other  city  property.  Weeks  vs.  Milwaukee,  10  Wis.  242.  Janesville  vs. 
Markoe,  18  Wis.  368. 

The  statute  which  provided  for  the  annexment  of  lands  to  a  city  was 
held  void  because  it  authorized  the  assessment  of  agricultural  lands  so 
annexed  at  a  different  rate  from  that  of  other  city  property.  Blawson 
vs.  Racine,  13  Wis.  398. 

City  levy;  limitation.  Section  925 — 142a.  The  common  council 
shall  have  the  power  to  levy  annually  such  sum  or  sums  of  money  as 
may  be  sufficient  for  the  several  purposes  for  which  taxes  are  authorized 
to  be  levied  and  to  apportion  the  same  into  such  funds  for  city  or  ward 
purposes  as  they  may  provide  by  ordinance  or  resolution;  provided,  a 
tax  levied  for  any  one  year  for  municipal  purposes,  together  with  the 
tax  required  to  be  levied  for  state,  county,  county  school  and  school 
district  purposes,  and  for  delinquent  taxes  for  the  preceding  year,  shall 
not  exceed  three  and  one  half  per  cent  of  the  assessed  value  of  the  real 
and  personal  property  in  the  city  in  that  year. 

The  limitation  of  tax  rate  prescribed  by  this  section  applies  to  cities 
operating  under  the  general  charter  law  only.  The  maximum  tax  rate 
in  cities  operating  under  special  charters  is  governed  by  the  provisions 
therein  contained.  For  limit  of  tax  rate  in  counties,  towns  and  villages 
see  sections  776,  914  and  1074.     Pp.  14,  15,  23,  100,  101. 

School  districts;  levy  of  school  taxes.  Section  40.09.  The  in- 
habitants of  any  school  district  qualified  by  law  to  vote  at  a  school  dis- 
trict meeting  when  assembled  at  the  first  and  at  each  annual  meeting 
in  their  district  or  at  any  adjournment  thereof  in  their  district  shall 
have  power: 

(5)  To  vote  such  tax  as  the  meeting  shall  deem  sufficient  to  purchase 
or  lease  a  suitable  site  for  a  school  house,  to  build,  hire  or  purchase  a 
schoolhouse  and  to  keep  in  repair  and  furnish  the  same  with  the  neces- 
sary fuel  and  appendages. 

(6)  To  vote  such  tax  as  the  meeting  shall  deem  proper  for  the  pay- 
ment of  teachers'  wages  in  the  district. 

(7)  (a)  To  autliorize  aud  direct  the  sale  of  any  schoolhouse,  site  or 


Tax  Levies  and  Limitations.  17 

other  property  belonging  to  the  district  when  the  same  shall  be  no 
longer  needed  for  the  use  of  the  district. 

(b)  To  levy  a  tax  for  the  purpose  of  paying  to  any  surety  or  bonding 
company  the  fee  or  consideration  necessary  to  secure  a  bond  indemnify- 
ing the  district  against  any  loss  of  moneys  belonging  to  the  district 
in  the  hands  of  the  school  district  treasurer. 

(a)  To  impose  such  a  tax  as  may  be  necessary  to  discharge  any  debts 
or  liabilities  of  the  district  lawfully  incurred. 

(9)  To  vote  a  tax  not  exceeding  seventy-five  dollars  in  any  one  year 
for  the  purchase  of  maps,  blackboards  and  school  apparatus. 

(10)  To  vote  a  tax  not  exceeding  one  hundred  dollars  in  any  one  year 
for  a  district  library,  consisting  of  such  books  as  they  may  direct  their 
district  board,  at  a  district  meeting,  to  purchase,  said  books  to  be  se- 
lected under  the  advice  of  the  state  superintendent;  provided,  that  any 
school  district  having  less  than  two  hundred  children  of  school  age 
shall  not  vote  a  tax  exceeding  fifty  dollars  in  any  one  year  for  such 
library;  and  that  no  district  containing  a  population  of  less  than  two 
hundred  and  fifty  inhabitants  shall  have  power  to  levy  and  collect  a  tax 
of  more  than  five  hundred  dollars  in  -any  one  year  for  any  purpose  other 
than  for  the  purposes  prescribed  in  the  fifth  subdivision  of  this  section, 
and  for  the  payment  of  the  principal  and  interest  of  any  loan  due  the 
state. 

Limit  of  tax  rate  for  schools.  (10a)  The  total  amount  of  school 
district  tax  hereafter  levied  in  any  school  district  in  this  state  in 
any  one  year  for  building,  hiring  or  purchasing  any  school  building, 
and  for  the  maintenance  of  schools,  including  teachers'  wages  and 
incidental  expenses,  shall  not  exceed  two  per  cent  of  the  total  as- 
sessed valuation  of  taxable  property  in  such  school  district  for  the 
preceding  year. 

(18)  At  the  annual  meeting  only,  to  vote  a  tax  to  compensate  the 
treasurer  and  director,  which  in  districts  supporting  graded  or  high 
schools  shall  be  such  sums  as  may  be  voted,  and  in  other  districts 
maintaining  only  one  school  not  more  than  ten  nor  less  than  five  dol- 
lars to  each  of  the  above  oflicers,  and  in  districts  maintaining  more 
than  one  school  in  separate  buildings  five  dollars  for  each  separate 
additional  school  maintainod  in  a  separate  building,  provided  the  build- 
ings are  at  least  a  mile  and  a  half  apart,  the  distance  to  be  measured  by 
the  nearest  traveled  highway. 

Scliool  <li.stric(s  in  cities  and  towns — ^joint.  Sixtion  40.015.  All 
school  districts  heretofore  or  hereafter  organized,  composed  of  territory 
from  any  incorporated  city  or  village,  however  organized,  together  with 
territory  adjoining  said  village  or  city,  shall  constitute  a  joint  scliool 
district,  and  all  the  school  property  thereof  shall  be  vested  in  said  joint 
school  district. 

All  taxes  for  sltea.  buildings  and  maintenance  of  the  schools  on  said 
joint  school  district  shall  be  uniform  throughout  said  joint  school  dis- 
trict and  shall  be  levied  and  assessed  in  accordance  witli  law. 


18  Assessment  and  Tax  Laws. 

The  provisions  of  subsections  (1)  and  (2)  supersede  the  existing 
law  only  insofar  as  it  is  inconsistent  herewith. 

Created  by  Chap.  612,  1919. 

Clerk's  certificate.  Under  sec.  1,  ch.  81,  1869,  a  certificate  of  a  clerk 
which  merely  stated  "that,  at  the  annual  school  meeting,  voted  to  raise 
three  hundred  dollars  for  teachers'  salaries,  in  building  a  woodshed, 
and  all  incidental  expenses  during  the  year,"  was  not  sufficient  to  con- 
fer authority  to  levy  the  tax:  Arnold  v.  Supei-visors,  43  Wis.  627. 

The  failure  of  the  clerk  to  file  the  statement  required  goes  to  the 
ground-work  of  the  tax,  and  might  be  set  up  as  a  defense  to  an  action 
under  sec.  35,  ch.  22,  1859,  without  making  the  deposit  required  by 
sec.  38  of  tliat  chapter:  Poivell  v.  Supervisors.  46  Wis.  210. 

School  district  Uixes;  assessment  and  collection.  Section  83  2>i. 
1.  All  school  district  taxes,  unless  otherwise  specially  provided  by 
law,  shall  be  assessed  on  the  same  kinds  of  property  as  taxes  for 
town  and  county  purposes;  and  all  personal  property  which,  on  ac- 
count of  its  location  or  the  residence  of  its  owner,  is  taxable  in  the 
town  shall,  if  such  locality  or  residence  be  in  the  school  district,  be 
likewise  taxable  for  school  district  purposes. 

Valuation  of  realty.  2.  Whenever  any  real  estate  in  any  school 
district  shall  not  have  been  separately  valued  in  the  assessment  roll  of 
the  town,  and  the  valuation  of  such  real  estate  cannot  be  definitely  as- 
certained from  such  assessment  roll,  the  town  clerk  shall  estimate  the 
value  of  the  same  in  proportion  to  the  valuation  affixed  in  said  assess- 
ment roll  to  the  whole  tract  of  which  such  lot  or  piece  of  land  forms  a 
part. 

3.  The  town  clerk  shall  assess  the  taxes  so  certified  upon  the  prop- 
erty liable  thereto,  placing  the  same  in  a  separate  column  in  the  next 
tax  roll  of  his  town,  whenever  so  certified,  before  he  shall  have  delivered 
the  roll  to  the  town  treasui'er  for  collection,  although  after  the  third 
Monday  of  November;  if  any  such  tax  shall  not  be  assessed  in  the 
next  tax  roll  after  being  voted  it  shall  be  assessed  in  that  of  the  next 
succeeding  year.  Such  taxes  shall  be  collected  or  returned  delinquent 
by  the  town  treasurer  and  collected  by  the  county  treasurer  in  all 
respects  like  other  taxes. 

Duties  of  Assessors.  Section  9  25—137.  The  assessor  or  assess- 
ors elected  or  appointed  under  this  chapter  shall,  within  the  time  and 
in  the  manner  prescribed  by  law  for  making  the  assessment  of  prop- 
erty for  taxation  under  these  statutes,  make  an  accurate  assessment  of 
all  property  in  the  city  subject  to  taxation;  provided,  that  in  cities  of 
the  first  class  the  tax  commissioner  shall  perform  such  duties  in  rela- 
tion to  the  assessment  of  property  for  taxation  as  may  be  prescribed 
by  the  council;  and  provided  further,  that  the  assessment  roll  for  the 
entire  city  or  the  roll  for  each  ward  of  the  city  shall  be  made  as  the 
council  may  direct. 

For  3etailed  discussion  of  the  powers  and  duties  of  assessors  see  Sec- 
tions 1030  to  1060  of  the  statutes  and  notes  and  decisions  pertaining 
thereto.     Pp.  32  to  83  Post. 


Reports  and  Statistics.  19 

Reports  of  assessments  to  county  clerks.  Section  1004.  The 
clerk  of  each  town  and  city,  and  of  each  village  which  collects  its  taxes 
independently  of  the  town,  and  the  town  clerk  of  each  town  in  Avhich 
any  village  is  situated,  the  taxes  for  which  village  are  collected  by  the 
town  treasurer,  shall  annually,  at  the  time  he  is  required  by  law  to  de- 
liver the  tax  roll  to  the  town,  city  or  village  treasurer,  make  out  and 
transmit  to  the  county  clerk,  on  blanks  furnished  by  the  secretary  of 
state,  a  statement  showing  the  assessed  valuation  of  all  property  within 
his  town,  city  or  village,  and  separately  the  amount  of  all  taxes  levied 
therein  by  said  town,  city  or  village,  including  school  district,  highway, 
street  and  sidewalk  taxes  for  the  current  year  and  the  purposes  for 
which  the  same  were  levied;  also  a  complete  and  detailed  statement  of 
the  bonded  and  other  indebtedness  of  his  town,  city  or  village,  and  of 
the  accrued  interest,  if  any,  remaining  unpaid,  and  the  purposes  for 
which  said  indebtedness  was  incurred. 

Report  of  tiixes  levied  to  tax  couiinission.  Section  1004a.  Annu- 
ally, on  or  before  the  third  Monday  of  December,  a  statement  in  detail 
of  all  taxes  levied  in  each  town,  village  and  city  during  the  year,  shall 
be  made  and  filed  by  the  clerk  thereof,  with  the>state  tax  commission. 
Any  such  clerk  failing  to  make  the  statement  herein  provided  for,  and 
within  the  time  above  provided,  shall  be  liable  to  his  town,  village  and 
city  for  all  damages  caused  by  his  delinquency.  The  tax  commission 
shall  prepare  and  furnish  the  blanks  for  such  statement,  as  well  as  for 
the  statement  mentioned  in  section  1005. 

The  information  furnished  under  this  section  is  used  in  determining 
the  average  tax  rate  on  the  general  property  of  the  state  applicable  to 
railroad  and  other  public  service  companies  under  section  51.14,  Statutes. 

Returns  to  tax  commission.  Section  1005.  The  county  clerk  of 
each  county  shall,  immediately  upon  the  receipt  from  the  tax  commis- 
sion of  the  blanks  and  instructions  necessary  for  carrying  out  the 
provisions  of  section  1004fi,  by  town,  village  and  city  officers,  distribute 
the  same  to  such  officers  at  the  expense  of  the  county,  and  shall  annu- 
ally, on  or  before  the  thirty-first  day  of  December,  make  out  and  trans- 
mit to  the  tax  commission,  on  blanks  furnished  by  it  a  tabular  state- 
ment of  the  statistics  of  valuation,  taxes  and  indebtedness  reported  by 
the  town,  city  and  village  clerks;  and  also,  separately,  the  assessed 
valuation  of  all  the  taxable  property  in  his  county  as  last  fixed  by  the 
county  board,  a  statement  in  detail  of  all  county  taxes  levied  thereon 
during  the  preceding  year,  and  the  purposes  for  which  the  same  were 
levied  and  expended;  and  also  a  detuile'd  statement  of  tlie  bonded  and 
other  indebtedness  of  his  county,  of  the  accrued  Interest  thereon,  if  any, 
remaining  unpaid,  and  the  purposes  for  which  such  Indebtedness  was  in- 
curred. Any  county  clerk  failing  to  make  the  slateniont  heroin  pro- 
vided for,  within  the  time  above  provided,  shall  bo  liable  to  his 
county  for  all  damages  caused  by  his  delinquency. 


20  Assessment  and  Tax  Laws. 

Forms  for  the  reports  called  for  by  this  section  have  been  prepared 
by  the  tax  commission  for  the  use  of  the  county  clerks.  The  informa- 
tion furnished  thereby  is  principally  used  for  statistical  and  accounting 
purposes. 

Tax  comniission  to  collect  sales'  statistics.  Section  1007.  It  shall 
be  the  duty  of  the  tax  commission  to  collect  from  time  to  time  statistics 
of  recorded  sales  of  real  estate  in  each  county  and  of  the  assessed  valu- 
ation of  the  lands  included  in  such  sales.  In  collecting  such  statistics, 
sales  appearing  to  be  made  for  a  nominal  consideration  or  as  to  which 
the  true  consideration  is  not  stated  and  cannot  be  readily  ascertained, 
and  those  in  which  the  description  of  lands  does  not  substantially 
correspond  or  cannot  be  identified  with  descriptions  upon  the  assess- 
ment roll,  shall  be  omitted;  and  the  commission  may  also  exclude 
from  such  statistics  any  other  sales  where  for  any  reason  the  data 
appear  to  be  unreliable  or  not  serviceable. 

In  former  years  the  tax  commission  employed  field  agents  to  collect 
information  relating  to  the  sales  of  real  estate.  That  service  is  now 
performed  by  assessors  of  income  in  their  respective  districts.  Memo- 
randa of  all  transfers  of  real  estate  are  obtained  from  records  in  the 
Register  of  Deed's  office  and  transcribed  on  cards.  They  are  then 
verified  in  the  field,  tabulated  and  preserved  in  the  office  of  the  tax  com- 
mission. When  the  consideration  actually  paid  cannot  be  obtained,  or 
the  transfer  is  a  trade  or  between  relatives  or  otherwise  fails  to  repre- 
sent a  normal  or  bona  fide  transaction  the  sale  is  rejected.  The  number 
of  representative  sales  actually  used  for  statistical  purposes  is  less  than 
half  the  total  number  of  transfers.  For  a  full  discussion  of  the  use  of 
sales  for  valuation  purposes,  see  Tax  Commission  Report  1914,  pp.  39 
to  42. 

Sales  statistics;  items  for  collector.  Section  1008.  The  data  to 
be  collected  as  provided  by  section  1007  shall  include: 

(1)  The  date  of  each  instrument  of  conveyance  or  sale; 

(2)  The  date,  volume  and  page  of  the  record  thereof; 

(3)  A  brief  description  of  the  lands  conveyed  or  sold; 

(4)  The  number  of  acres,  where  the  lands  are  unplatted; 

(5)  The  consideration  recited  in  such  instrument; 

(6)  The  assessed  valuation  next  previous  or  nearest  to  the  date  of 
such  instrument. 

(7)  Such  other  facts  as  the  commission  may  deem  material. 

Sales'  statistics  to  be  compiled.  Section  1009.  The  statistics  for 
each  year  shall  be  compiled  by  assessment  districts  and  by  counties  in 
tabular  form,  and  the  compilations  shall  be  filed  and  carefully  preserved 
in  the  office  of  the  tax  commission  for  use  in  the  performance  of  its 
duties.  An  abstract  or  copy  of  such  compilations  of  so  much  as  is  used 
by  the  commission  in  arriving  at  the  true  value  for  each  county  shall 
be  furnished  to  the  county  clerk  of  such  county  in  each  year  as  soon  as 
practicable  after  the  same  shall  be  completed  for  such  year.  The  county 
clerk  shall  cause  same  to  be  laid  before  the  county  board  at  its  next 
annual  meeting. 


Reports  and  Statistics.  21 

Crop  statistics.  Section  1010.  1.  It  shall  be  the  duty  of  the 
assessor  of  each  village,  city,  town  or  county,  at  the  time  of  making 
the  annual  assessment  of  property,  to  collect  such  statistics  in  relation 
to  the  principal  farm  products  and  agricultural  resources  as  may  be  re- 
quired by  the  department  of  agriculture.  Such  tabulation  of  statistics 
shall  be  forwarded  to  the  department  of  agriculture  on  the  date  of  the 
meeting  of  the  town  board  of  review,  but  not  later  than  July  15th;  and 
a  summary  thereof,  in  duplicate,  shall  be  delivered  at  the  same  time  to 
the  town  clerk,  one  of  said  duplicates  to  be  forwarded  without  delay  to 
the  county  clerk. 

2.  The  department  of  agriculture  shall  prepare  and  furnish  to  the 
proper  officers  such  blanks  and  instructions  as  may  be  necessary  for 
carrying  out  the  provisions  of  this  section. 

Defective  classes;  st^itistics  of.  Section  1014.  Each  assessor  shall 
when  making  the  annual  assessment  for  the  year  one  thousand  nine 
hundred  and  five  and  for  every  tenth  year  thereafter,  ascertain  and 
enter  upon  a  blank  prepared  for  that  purpose  and  furnished  by  the 
state  board  of  control  the  name  and  surname  in  full  of  each  deaf  and 
dumb,  blind,  insane  and  idiotic  person  in  his  assessment  district,  the 
age,  color,  sex,  occupation  and  place  of  birth  of  such  persons,  whether 
such  persons  are  educated  or  not,  the  names  in  full  of  their  parents, 
the  number  of  children  of  such  parents,  and  what  the  relation  of  blood, 
if  any  existed,  between  such  parents,  and  the  number  of  deaf  and 
dumb,  blind,  insane  and  idiotic  children  of  such  parents,  and  return 
the  same  to  the  county  clerk  at  the  time  of  completing  the  assessment 
roll  for  said  assessment  district.  The  county  clerk  shall,  on  or  before 
the  first  day  of  September  in  said  years,  transmit  the  same  to  the  state 
board  of  control,  who  shall  compile  and  tabulate  such  returns  and  in- 
clude a  summary  statement  thereof  in  its  report  for  said  years. 

Keturiis  may  be  sent  for;  expanse.  Skciion  101.^).  11  any  town, 
city  or  village  clerk  shall  have  failed  or  neglected  to  transmit  to  the 
county  clerk  the  statement  required  by  section  1004,  or  if  any  assessor 
shall  have  failed  or  neglected  to  return  the  complete  schedule  of  the  deaf 
and  dumb,  blind,  insane  and  idiotic  i)ersons,  as  required  by  section 
1014,  or  to  make  and  file  with  the  county  clerk  the  certificate  required 
by  section  1010.  for  ten  days  after  the  time  he  is  required  by  law  to 
transmit  or  make  tlie  same,  the  county  clerk  shall  in  either  case  send 
a  messenger  to  such  clerk  or  assessor  who  has  so  failed  or  neglected 
to  procure  the  same,  and  such  messenger  shall  be  entitled  to  receive 
three  dollars  per  day  ;ni(l  Icn  cents  per  niil(>  foi-  isnli  mile  necessarily 
traveled  in  the  discharKc  of  his  duty,  to  l)e  paid  out  of  the  county 
treasury  on  the  order  of  the  ciiairman  of  tlie  county  board  and  county 
clerk.  The  amount  so  paid  shall  1)0  charged  to  the  proper  town,  city 
or  village  and  added  to  and  collected  with  the  next  county  tax  appor- 
tioned thereto.  The  county  clerk  sh;ill.  immediately  after  having  sent 
any  such  messenger,  notify  tlio  treasurer  of  the  proper  town,  city  or  vil- 
lage of  the  amount  of  the  expense  so  Incurred  and  such  treasurer  shall 


22  Assessment  and  Tax  Laws. 

deduct  such  amount  from  the  compensation  of  such  delinquent  clerk  or 
assessor. 

Statement  of  indebtedness  to  secretary  of  state.  Section  1017. 
Each  county,  city,  village,  town  and  school  district  clerk  shall,  when- 
ever required  by  the  secretary  of  state,  furnish  to  him  a  full  and  com- 
plete statement  showing  the  bonded  and  all  other  indebtedness  of  his 
resl)ective  county,  city,  village,  town  or  school  district,  the  purposes 
for  which  the  same  was  incurred  and  all  accrued  interest,  if  any,  re- 
maining unpaid. 

Penalty  for  failure  to  report  statistics.  Section  1019.  Every  clerk 
of  any  town,  city,  village  or  school  district  and  every  assessor  who 
shall  fail  or  neglect  to  perform  any  duty  required  of  him  by  any  of 
the  provisions  of  this  chapter  shall,  for  every  such  neglect  or  failure, 
forfeit  not  less  than  twenty  nor  more  than  fifty  dollars,  and  it  shall 
be  the  duty  of  the  county  clerk  to  cause  every  such  forfeiture  to  be 
prosecuted  for.  Every  county  clerk  and  register  of  deeds  who  shall 
fail  or  neglect  to  perform  any  duty  required  of  him  by  this  chapter 
shall,  for  every  such  neglect  or  failure,  forfeit  not  less  than  twenty- 
five  nor  more  than  one  hundred  dollars;  and  it  shall  be  the  duty  of 
the  department  with  which  such  returns  are  required  to  be  filed  to 
cause  every  such  forfeiture  to  be  prosecuted  for. 

Dog  license;  assessor  to  list  dogs.  Section  1624.  1.  Every  as- 
sessor shall  annually  and  prior  to  the  first  day  of  July  ascertain  by 
diligent  inquiry  the  dogs  owned,  harbored  or  kept  within  his  assess- 
ment district.  Every  person  shall  answer  frankly  and  fully  all  ques- 
tions which  shall  be  put  to  him  by  such  assessor  relative  to  the 
ownership  or  keeping  of  dogs  within  the  assessor's  district.  The 
assessor  shall  prepare  a  list  containing  the  names  and  addresses  of 
all  owners  of  dogs  in  his  district,  the  number  and  sex  of  dogs  owned, 
harbored  or  kept.  Such  list  shall  be  in  duplicate  and  shall  be  filed 
with  the  town,  village  or  city  clerk  of  the  district  before  the  thirtieth 
day  of  June  in  each  year.  Said  clerk  shall  immediately  file  one  of  said 
lists  in  his  office  and  deliver  the  other  to  the  department  of  agriculture. 
The  assessor  shall  receive  as  compensation  therefor  the  sum  of  twenty 
cents  for  each  dog  listed  by  him  to  be  audited  and  allowed  by  the  county 
board  as  other  claims  against  the  county,  but  to  be  paid  solely  out  of 
the  dog  license  fund. 

2.  Every  town,  village  or  city  clerk  shall  keep  a  card  index  arranged 
alphabetically  according  to  the  surnames  of  dog  owners,  which  index 
shall  be  kept  to  date  and  the  cards  thereof  shall  contain  such  data  as 
shall  be  prescribed  or  required  by  the  department  of  agriculture. 

3.  A  license  shall  be  issued  by  the  clerk  upon  application  being 
made  therefor  and  upon  payments  made  as  herein  provided.  Such 
license  shall  be  in  the  form  prescribed  by  the  department  of  agriculture 
and  shall  be  executed  by  the  proper  town,  village  or  city  clerk.  The 
license  shall  state  the  date  of  its  expiration,  shall  bear  a  serial  num- 


Reports  and  Statistics.  23 

ber,  the  owner's  name  and  address,  and  the  name,  sex,  breed  and  color 
of  the  dog  licensed. 

License  fee  not  a  tax.  Sections  1623  to  1630  inclusive  were  cre- 
ated by  chapter  527  of  the  Laws  of  1919.  This  act  provides  for  the 
licensing  of  all  dogs  over  six  months  of  age,  and  the  payment  of  an 
annual  license  fee  of  three  (3)  dollars  for  each  male  dog  and  five 
(5)  dollars  for  each  female  dog.  The  license  provided  for  is  im- 
posed under  the  police  power  of  the  state,  primarily  for  the  protec- 
tion of  sheep  and  other  domestic  animals,  and  is  not  a  tax  in  the 
strict  sense.  The  administration  of  the  law  is  vested  in  the  Depart- 
ment of  Agriculture,  and  in  due  course  the  necessary  forms  and  in- 
structions will  be  issued  by  that  department.  But  section  16  24 
above  quoted  requires  assessors  to  prepare  lists  of  all  dogs  in  their 
respective  districts  with  the  names  and  addresses  of  owners  or  per- 
sons by  whom  kept,  and  to  file  the  same  with  the  clerk  thereof  be- 
fore the  30th  of  June  each  year.  The  fee  prescribed  for  assessors 
for  preparing  and  filing  such  lists  is  probably  additional  to  their 
regular  compensation  as  fixed  by  the  town,  city  and  village  boards. 

Tax  limit  in  villages,  Skction  914.  The  village  board  shall,  on  or 
before  the  fifteenth  day  of  October  in  each  year,  by  resolution  to 
be  entered  of  record,  determine  the  amount  of  corporation  taxes  to 
be  levied  and  assessed  on  the  taxable  property  in  such  village  for  the 
current  year,  which  shall  not  exceed  in  any  one  year  two  per  centum 
of  the  assessed  valuation  of  such  property.  Before  levying  any  tax 
for  any  specified  purpose,  exceeding  one  per  centum  of  the  assessed 
valuation  aforesaid,  the  village  board  shall,  and  in  all  other  cases 
may  in  its  discretion,  submit  the  question  of  levying  the  same  to  the 
village  electors  at  any  general  or  special  election  by  giving  ten 
day.^'  notice  thereof  prior  to  such  election  by  publication  in  a  news- 
paper published  in  the  village,  if  any,  and  if  there  be  none,  then 
by  posting  notices  in  three  public  places  in  said  village,  setting  forth 
in  such  notices  the  object  and  purposes  for  which  such  taxes  are  to 
])('  raispfl  imd  the  amount  of  the  proposed  tax. 


24  Assessment  and  Tax  Laws. 


CHAPTER  II 


ASSESSMENT  AND  COLLECTION  OP  TAXES  IN   CITIES  UNDER 

GENERAL  CHARTER  LAW 

Cities  of  first  class;  return  and  examination  of  rolls.  Section 
925 — 138.  When  the  assessment  roll  or  rolls  shall  have  been  com- 
pleted in  cities  of  the  first  class  the  same  shall  be  delivered  to  the  tax 
commissioner,  and  in  all  other  cities  to  the  city  clerk,  who  shall  there- 
upon give  notice  by  publication  in  the  official  paper  of  the  city  for  ten 
days  that  on  a  certain  day  or  days  therein  named  said  assessment  roll 
or  rolls  will  be  open  for  examination  by  the  taxable  inhabitants,  which 
said  notice  may  assign  a  day  or  days  certain  for  each  ward,  where 
there  are  separate  assessment  rolls  for  such  wards,  for  the  inspection 
of  such  rolls.  On  such  examination  the  tax  commissioner,  assessor  or 
assessors  may  make  such  changes  as  may  be  necessary  to  perfect  the 
assessment  roll  or  rolls,  and  after  the  corrections  are  made  the  said 
roll  or  rolls  shall  be  submitted  by  the  tax  commissioner  or  city  clerk 
to  the  board  of  review. 

A  taxpayer,  who  prior  to  the  meeting  of  the  board  of  review  ex- 
amines the  assessment  roll,  has  the  right  to  assume  that  the  assessor 
will  not  change  it  thereafter,  and  he  cannot  be  required  to  search  the 
books  again  to  ascertain  the  correctness  of  the  entries  and  the  compu- 
tation made  in  extending  the  tax  on  the  roll.  State  ex  rel.  Pabst  Brew- 
ing Co.  V.  Kotecki,  163  Wis.  101  and  104. 

So  held,  where  two  items  appearing  upon  the  roll  as  personal  prop- 
erty when  the  taxpayer  examined  the  same  after  delivery  to  the  clerk 
but  before  submission  to  the  board  of  review,  one  of  which  was  after- 
wards transferred  to  the  real  estate  column  by  the  assessor.     Idem. 

Boards  of  review,  cities  under  general  law.  Section  9  25 — 139. 
1.  In  cities  of  the  first  class,  the  mayor,  clerk,  tax  commissioner  and 
assessor  or  assessors  shall  constitute  a  board  of  review,  and  in  all 
other  cities  the  mayor,  city  clerk  and  such  other  officer  or  officers, 
other  than  assessors,  as  the  common  council  shall,  by  ordinance,  de- 
termine shall  constitute  a  board  of  review. 

Salary.  2.  In  all  cities  except  those  of  the  first  class  the  common 
council,  shall,  by  ordinance,  fix  the  salaries  of  the  members  of  the 
board  of  review. 

See  note  to  section  1060,  page  84. 


Cities — Assessment  and  Tax  Rolls.  25 

Meeting  of.  Section  925 — 140.  The  board  of  review  shall  meet 
on  the  first  Monday  of  July  of  each  year  and  proceed  as  prescribed  by 
these  statutes. 

Delivery  of  rolls.  Section  925 — 141.  When  the  roll  or  rolls 
shall  have  been  examined  and  completed  by  the  board  of  review  the 
assessor  or  assessors  shall  deliver  the  same,  as  completed  and  verified 
as  required  by  these  statutes,  together  with  all  statements  of  valua- 
tions, to  the  city  clerk,  who  shall  preserve  the  same  in  his  office. 

For  date  when  the  assessment  roll  as  corrected  by  the  board  of  re- 
view shall  be  delivered  to  the  town,  city  or  village  clerks,  see  section 
1064  and  notes,  pages  92,    93. 

Board  of  public  works;  estimates  of  expenses.  Section  925 — 142. 
On  or  before  the  first  day  of  October  in  each  year  the  board  of  public 
works,  if  there  be  one,  shall  file  with  the  city  clerk  a  detailed  state- 
ment of  the  amount  of  money  that  will  be  required  for  the  ensuing 
fiscal  year  in  such  department;  and  the  city  comptroller  or  the  officer 
performing  his  duties  shall  likewise  file  a  statement  of  the  amount 
required  by  the  police  and  fire  departments,  the  general  and  library 
fund,  and  for  the  purpose  of  paying  interest  for  the  ensuing  year  on 
the  public  debt  and  five  per  cent  of  the  principal  thereof.  The  city 
clerk  shall  place  such  estimates  before  the  council  at  its  next  regular 
meeting,  and  the  council  shall  thereupon,  by  resolution,  levy  such  sums 
of  money  as  may  be  sufficient  for  the  several  purposes  for  which  taxes 
are  authorized,  not  exceeding  the  amount  provided  by  section  925 — 142a. 
And  in  making  such  levy  they  shall  take  into  consideration  the  esti- 
mated amount  that  will  be  received  by  the  city  during  the  fiscal  year 
from  licenses  or  from  any  other  source. 

Efifect  of  estimates.  Under  a  section  quite  like  this  it  has  been 
held  that  the  estimates  required  are  merely  aids  to  the  judgment  of 
the  council,  not  limitations  on  its  general  power,  and  that  the  levy  of 
a  certain  sum  for  the  "general  fund"  is  not  invalid  because  it  was  not 
included  in  the  estimates  filed,  nor  because  there  was  no  detailed 
stateniont  of  the  items  of  wliich  it  was  made  up.  And  under  a  pro- 
vision like  sec.  925 — 153,  though  the  levy  was  void,  equity  would  not 
set  aside  a  sale  of  land  based  tliercon  and  for  other  taxes  without 
payment  as  a  condition  of  relief,  it  not  appearing  that  the  tax  levied 
in  pursuance  thereof  was  excessive  or  unequal:  Hayes  v.  Douglas  Co., 
92  Wis.  429. 

Tax  roll  and  warrant  in  cities;  apiK)rtionment;  .school  tax.  Sec- 
noN  925 — 143.  It  shall  be  the  duty  of  the  city  clerk  to  make  out  a 
complete  tax  roll  in  the  manner  and  form  provided  by  law,  and  as  soon 
aa  practicable  after  tlie  levy  shall  have  been  made  by  the  council  as 
prescribed  In  the  preceding  section,  and  the  certificate  of  the  county 
clerk  showing  the  amount  of  state  iind  county  taxes  apportioned  to  the 
city  shall  have  been  received,  to  cause  the  same  to  be  extended  upon 
such  tax  roll  upon  a  uniform  prMCtntage  by  setting  opposite  the  de- 
scription of  each  lot.  tract  or  i)arcel  of  land,  and  to  the  name  of  each 


2G  Assessment  and  Tax  Laws. 

person  named  in  said  roll,  in  proper  columns,  such  proportionate  share 
of  the  sums  of  taxes  so  levied  as  may  be  chargeable  upon  such  lot, 
tract  or  parcel  of  land  or  against  such  person,  and  also  enter  and 
extend  upon  such  tax  roll  all  special  assessments  required  to  he  en- 
tered thereon.  To  such  tax  rojl  shall  be  appended  a  warrant  signed 
by  the  mayor  and  clerk,  substantially  in  the  following  form: 

Tax  warrant  iii  cities. 

To ,  city  treasurer  of  the  city  of : 


You  are  hereby  required  to  collect  from  each  of  the  persons  and  cor- 
porations named  in  the  annexed  tax  roll,  and  from  the  owners  or  occu- 
pants named  of  the  real  estate  described  therein,  the  taxes  set  down 
in  such  roll,  opposite  to  their  respective  names,  and  to  the  several 
parcels  of  land  therein  described;  and  in  case  any  person  or  corpora- 
tion upon  whom  any  such  sum  or  tax  is  imposed  shall  refuse  or  neglect 
to  pay  the  same  you  are  to  levy  and  collect  the  same  by  distress  and 
sale  of  the  goods  and  chattels  of  the  person  or  corporation  so  taxed, 
and  out  of  the  moneys  so  to  be  collected,  after  deducting  your  fees, 
you  are  first  to  pay  to  the  treasurer  of  said  county,  on  or  before  the 

second  Monday  of  ^'ebruary  next,  the  sum  of •  for  state  taxes,  you 

are  to  retain  and  pay  out  as  city  treasurer  according  to  law  the  sum 

of  ,  and  the  ibalance  of  said  moneys  you  are  required  to  pay  to 

said  treasurer  for  county  purposes  on  or  before  the  fifteenth  day  of 
March  next  by  which  day  you  are  further  required  to  make  return 
to  said  treasurer  of  this  warrant  with  said  roll  annexed,  together  with 
your  doings  thereon  as  required  by  law. 

Dated  the day  of ,  19 — . ,  Mayor. 

,  Clerk. 

And  in  cities  where  the  school  district  system  is  in  force  the  city 
clerk  shall,  upon  the  receipt  by  him  of  the  statement  or  statements  of 
the  amount  of  school  tax  apportioned  to  the  part  of  the  district  or  dis- 
tricts respectively  within  such  city,  extend  the  same  upon  the  tax  roll 
and  apportion  the  same  as  required  by  law.  And  in  such  cities  the 
warrant  for  the  collection  of  taxes  shall,  in  addition  to  the  other  afore- 
said directions,  therein  require  the  city  treasurer  to  pay  out  according 
to  law,  from  the  money  so  collected  by  him,  to  the  person  or  persons 
lawfully  entitled  thereto  the  amount  of  the  district  school  tax  col- 
lected by  him  thereunder. 

See  note  to  section  1081,  page  110. 

Evidence,  roll  and  warrant  as.  Sixtion  925 — 144.  The  tax  roll 
and  warrant  thereto  attached  shall  be  prima  facie  evidence  in  all 
courts  that  the  property  therein  described  and  persons  therein  named 
were  subject  to  taxation  and  to  the  special  assessments  therein  entered, 
and  that  the  assessment  was  just  and  equal,  and  the  same  shall  be 
delivered  to  the  city  treasurer  on  or  before  the  fifteenth  day  of  Decem- 
ber in  each  year. 


Collection  of  Taxes.  27 

Taxes,  cancellation  of  in  cities.  Section  925 — 145.  After  the  tax 
roll  shall  have  been  thus  delivered  to  the  treasurer  it  shall  not  be  law- 
ful for  the  council  to  remit,  annul  or  cancel  any  tax  specified  therein 
except  in  the  following  cases: 

1.  When  a  clerical  error  has  been  made  in  the  description  of  the 
property  or  in  the  extension  of  the  tax. 

2.  When  improvements  on  lots  were  considered  in  making  the  assess- 
ment roll,  where  the  improvements  did  not  exist  at  the  time  fixed  by 
law  for  making  the  assessment. 

3.  When  the  property  is  exempt  by  law  from  taxation. 

4.  When  a  person  has  been  assessed  the  same  year  for  the  same  prop- 
erty in  more  than  one  ward  or  place. 

Special  assessments,  how  carried  out.  Section  9  25 — 146.  All 
special  assessments  shall  be  carried  out  on  the  tax  roll  in  a  separate 
column  or  columns  opposite  the  lots  or  tracts  upon  which  the  same 
may  be  a  lien,  and  the .  treasurer  shall  have  the  same  authority  with 
reference  thereto  as  if  the  amount  of  such  lien  was  a  general  tax. 

The  proceeds  of  special  assessments  belong  to  the  holders  of  the 
certificates  issued  to  pay  for  the  improvement  for  which  the  assess- 
ment was  made.  Whether  collected  by  the  local  or  county  treasurer 
they  should  be  preserved  as  a  trust  fund  to  pay  the  holders  of  the 
improvement  certificates.  For  that  reason  they  are  required  to  be 
entered  separately  on  the  roll,  and  in  case  of  non-payment  returned 
separately  to  the  county  treasurer  and  separately  sold  by  him  unless 
redeemed.  In  case  of  delinquent  return  special  assessments  should 
not  be  credited  to  the  district  returning  the  same  nor  charged  to  the 
county.  They  remain  throughout  the  property  of  tlie  improvement 
certificate  holders.  See  sections  926-  ISS  to  926—138;  State  ex  rel. 
Donnelly  vs.  Hob<\  106  Wis.  411. 

Treasurer's  notice  to  la.vpayer.  Section  925 — 147.  On  the  re- 
ceipt of  such  tax  roll  the  treasurer  shall  give  one  week's  notice  thereof 
in  the  oflficial  paper;  such  notice  shall  specify  that  the  taxes  must  be 
paid  on  or  before  the  thirty-first  day  of  January  following. 

See  section  1090  aulhorizing  the  common  council  of  cities  of  the 
second,  third  or  fourth  class  by  two-thirds  vote  to  extend  the  time  for 
the  payment  of  taxes  without  penalty  until  the  first  day  of  March. 
Page  132. 

Collection  of  taxes.  Se<tion  925 — 148.  On  the  expiration  of 
the  time  specified  the  treasurer  shall  proceed  to  enforce  the  collec- 
tion of  such  taxes  in  the  manner  provided  l)y  hiw;  provided,  that  in 
cities  of  the  first  class  he  shall  issue  his  warrant,  directed  to  the  chief 
of  police  of  the  city,  requiring  him,  within  a  time  specified  therein,  to 
collect  such  taxes  on  personal  property  as  shall  then  remain  unpaid, 
and  the  chief  of  police  receiving  such  warrant  shall  possess  all  the 
powers  given  by  law  to  town  treasurers  for  the  collection  of  such  taxes, 
and  be  subject  to  the  liabilities  and  entitled  to  the  same  fees  as  town 
treasurers  in  such  cases. 


2S  Assessment  and  Tax  Laws. 

Bond  of  chier  of  police.  Section  925 — 149.  Before  the  treasurer 
shall  sigu  his  warrant  to  the  chief  of  police  such  chief  of  police  shall 
give  a  bond  to  the  city,  in  such  sum  with  such  sureties  as  the  council 
may  prescribe,  for  the  payment  to  the  city  treasurer  of  all  taxes  by  him 
collected  or  received  by  virtue  of  such  warrant. 

Return  of  tax  warrant.  Section  925 — 150.  Within  the  time  re- 
quired by  these  statutes  in  the  case  of  town  treasurers  for  the  return  to 
the  county  treasurers  of  the  delinquent  taxes  on  personal  and  real 
property,  the  said  chief  of  police,  in  cities  of  the  first  class,  shall  return 
his  warrant  for  the  collection  of  taxes  of  personal  property  to  the 
treasurer. 

Town,  city  and  village  treasurers  are  required  to  pay  the  amount  of 
state  taxes  charged  to  their  respective  municipalities  on  or  before  the 
1st  Monday  in  March  each  year,  and  to  make  returns  under  their  wai'- 
rants  and  settle  with  the  county  treasurer  on  the  22nd  of  March  fol- 
lowing.    See  sections  1081  and  1110,  Statutes. 

Apportionment  of  taxes;  delinquent  returns.  Section  9  25 — 151. 
Out  of  the  taxes  collected  the  treasurer  shall  first  pay  the  state  tax  to 
the  county  treasurer,  and  shall  then  set  aside  all  sums  of  money  levied 
for  school  taxes,  then  moneys  levied  for  the  payment  of  judgments,  then 
all  sums  raised  as  special  taxes  in  the  order  in  which  they  are  levied, 
then  taxes  for  the  payment  of  principal  and  interest  on  the  public  debt, 
then  taxes  for  bridge  purposes,  then  'for  fire  purposes,  then  for  streets 
and  other  public  improvements,  and  lastly  county  taxes.  Delinquent 
returns  shall  be  made  to  the  county  treasurer  in  all  respects  as  required 
by  the  statutes,  and  thereafter  such  proceedings  shall  be  had  with  refer- 
ence to  the  delinquent  taxes  so  returned  as  are  provided  for  in  case  of 
delinquent  returns  from  towns. 

For  corresponding  provisions  relating  to  the  apportionment  of  taxes 
collected  by  town  treasurers  see  section  837  of  the  statutes,  page  29. 

Penalty  for  nonpayment  of  taxes.  Section  925 — 152a.  Taxes 
not  paid  before  February  first  shall  be  subject  to  a  penalty  of  two  per 
cent  on  the  amount  of  the  tax,  which  penalty  shall  be  collected  by  the 
town,  city  or  village  treasurer,  and  paid  into  the  treasury  together  with 
the  taxes  collected. 

See  section  1090  of  the  statutes  and  note  to  section  925 — 147,  p.  27. 

Provisions  directory.  Section  925 — 153.  The  directions  herein 
given  for  the  assessing  of  lands  and  personal  property  and  levying  and 
collecting  taxes  shall  be  deemed  directory  only,  and  no  error  or  in- 
formality in  the  proceedings  of  any  of  the  officers  intrusted  with  the 
same,  not  affecting  the  substantial  justice  of  the  tax,  shall  vitiate  or  in 
anywise  affect  the  validity  of  such  tax  or  assessment. 

A  similar  provision  held  to  apply  only  to  proceedings  had  after  the 
debt  or  liability  for  which  the  tax  was  levied  had  been  lawfully  cre- 
ated, and  not  to  affect  matters  antecedent  thereto  which  went  to  the 


Miscellaneous  Provisions.  29 


\ 


jurisdiction  of  the  council  to  incur  the  obligation  which  the  tax  was  to 
liquidate:  Johnston  v.  OshkosJi,  21  Wis.  184. 

A  similar  clause  was  given  effect  to  in  Hayes  v.  Douglas  Co..  92  Wis. 
429.  Provisions  in  sec.  1,  ch.  334,  1878,  that  no  omission  of  the  tax- 
ing officers  should  affect  the  validity  of  the  assessment  or  tax,  held 
void  as  an  intrusion  upon  the  judicial  function:  Plumer  v.  Super- 
visors, 46  Wis.  163.     See  Rork  v.  Smith,  55  id.  79. 

Assessors;  cities  under  special  charter.  Section  926 — 146.  In 
all  cities  of  the  fourth  class,  incorporated  by  special  act,  the  common 
council  may,  by  an  ordinance  adopted  for  that  purpose,  by  a  three- 
fourths  vote  of  all  the  members  of  the  council  elect,  determine  the 
number  of  assessors  for  said  city.  No  such  ordinance  shall  be  intro- 
duced except  at  a  regular  meeting  of  the  council  and  no  action  shall  be 
taken  thereon  before  the  next  regular  meeting  thereof  nor  until  it  shall 
be  published  at  least  once  in  each  week  for  three  successive  weeks  in  the 
official  city  paper,  if  there  be  one  and  if  there  be  none,  in  some  news- 
paper published  in  the  county  where  the  city  is  located  to  be  designated 
by  the  council,  together  with  a  notice  of  the  time  said  ordinance  will  be 
considered. 

Skction  926 — 146n.  The  council  of  any  city  of  the  third  class, 
however  organized,  may  by  resolution  require  its  tax  assessors  in- 
cluding the  present  incumbrances  to  devote  their  entire  time  to  the 
duties  of  their  office,  and  may  fix  their  compensation.  This  section 
was  created  by  chapter  662,  laws  of  1919. 

MISCELLANEOUS  PROVISIONS. 

Order  of  pajTnent  by  town  treasurer.  Section  837.  If,  upon  the 
return  of  the  uncollected  taxes  to  the  county  treasurer  in  any  year, 
thfre  shall  be  a  deficiency  of  cash  funds  in  the  town  treasury  to  pay 
all  the  charges  thereon  during  such  year,  then  the  town  treasurer  shall 
set  apart  in  the  order  specified  below  a  sufficient  amount  of  such  funds 
to  pay  in  full  each  of  such  charges  so  far  as  such  funds  will  extend; 
and  he  shall  pay  the  same  only  in  the  order  and  for  the  objects  herein 
specified,  to  wit: 

(1)  The  amount  of  moneys  raised  for  common  school  purposes  and 
returned  taxes  collected  for  any  school  district. 

(2)  The  amount  raised  for  the  support  of  the  iioor. 

(3)  All  moneys  raised  for  highways  and  bridges  and  returned  taxes 
collected  therefor. 

(4)  The  amount  of  moneys  raised  for  all  other  town  purposes  shall 
be  applied  to  the  payment  of  all  other  lawful  orders  ui)on  the  town 
treasury.  The  treasurer  shall  keep  a  record  of  all  such  orders  presented 
for  payment,  showing  the  date  and  order  of  drawee,  and  shall  indorse 
thereon  the  fact  and  date  of  such  presentation  and  sign  his  name 
thereto,  and  as  said  orders  are  paid  note  the  fact  of  payment  on  said 
record;  said  orders  .shall  be  paid  in  the  order  of  their  presentation  as 
shown  by  said  record  when  there  are  funds  In  the  treasury. 


30  Assessment  and  Tax  Laws. 

Irrespective  of  special  statutory  provisions  a  fund  raised  by  a  city 
for  a  specific  purpose  is  a  trust  fund  and  equity  will  in  a  proper  case 
interfere  to  prevent  its  diversion. 

Moneys  raised  by  taxation  for  a  specific  purpose  constitute  a  fund 
"appropriated  by  law"  for  that  specific  purpose  within  the  meaning  of 
section  925 — 122  and  the  council  of  a  city  of  the  third  class  operating 
under  the  general  charter  law  cannot  lawfully  transfer  such  fund  even 
temporarily  to  the  general  fund  or  any  other  city  fund.  Weik  v.  Wauaau 
143  Wis.  645. 

Taxes  of  worthy  indigents;  municipality  may  pay.  Section  937c. 
The  council  of  any  city  and  the  board  of  any  town  or  village  may  by 
resolution  direct  its  treasurer  to  pay  any  tax  legally  assessed  against 
the  real  estate  of  any  worthy,  indigent  person  resident  therein, 

A  copy  of  such  resolution  with  a  statement  of  the  amount  and  date 
paid  and  description  of  the  property,  certified  by  the  clerk  of  the  paying 
municipality  may  be  recorded  with  the  register  of  deeds  of  the  proper 
county  and  the  amount  shall  thereby  become  a  lien  upon  such  real  prop- 
erty in  favor  of  the  paying  municipality  prior  to  any  other  lien  than 
prior  outstanding  tax  certificates  or  prior  liens  hereunder  for  the 
amount  paid,  with  legal  interest,  and  shall  be  enforcible  after  transfer 
of  title  of  the  property  by  sale,  inheritance  or  will,  in  the  manner  pro- 
vided by  law  for  the  enforcement  of  mechanic's  liens. 

Owner  or  subsequent  lien  holder  may  redeem.  The  owner  of  such 
property,  his  heirs,  personal  representatives  or  assigns  may  discharge 
such  lien  at  any  time  by  paying  the  amount  of  such  lien  with  accrued 
interest  to  the  treasurer  of  the  proper  municipality  who  shall  execute 
a  proper  satisfaction  piece  which  may  be  duly  recorded  with  the  said 
register  of  deeds. 

The  holder  of  any  subsequent  lien  may  purchase  such  lien  by  payment 
of  the  amount  thereof  with  accrued  interest  to  the  treasurer  of  the 
proper  municipality  who  shall  execute  a  proper  assignment  thereof  to 
such  payor,  and  on  recording  such  assignment,  such  assignee  shall  have 
the  same  rights  the  assignor  had. 

Created  by  Chapter  234,  Laws  of  1919.  This  section  applies  to  real 
estate  taxes  only,  and  does  not  include  personal  property  or  income 
taxes.  The  payment  by  the  municipality  is  in  the  nature  of  an  advance 
of  the  amount  of  the  taxes  to  the  owner.  The  lien  of  the  tax  is  pre- 
served until  the  amount  thereof  is  repaid  or  the  property  redeemed. 

Cities  of  first  class;  postponement  of  tax  payments.  Section 
959 — 70o.  1.  The  common  council  of  any  city  of  the  first  class,  whether 
incorporated  under  special  charter  or  operating  under  general  law, 
shall  have  power  to  extend  the  time  for  the  collection  of  all  or  a  por- 
tion of  the  taxes,  assessed  for  city  purposes,  for  a  period  of  time  not 
exceeding  six  months  under  the  following  conditions: 

2.  All  taxes,  the  payment  of  which  shall  be  thus  postponed,  shall  bear 
interest  from  the  time  they  would  otherwise  become  delinquent  to  the 
date  of  their  payment  at  such  rate  as  shall  be  fixed  by  an  ordinance. 


Miscellaneous  Provisions.  31 

which  shall  be  approved  by  the  comptroller  or  clerk  in  cities  having 
no  comptroller;  provided,  however,  that  the  rate  of  interest  shall  not 
be  less  than  five  per  cent  per  annum,  nor  more  than  seven  per  cent  per 
annum. 

3.  No  such  extension  of  time  shall  be  operative  in  favor  of  any  tax- 
payer unless  he  shall  have  paid  to  the  city  treasurer,  before  the  ex- 
piration of  the  time  limited  therefor,  the  full  amount  of  all  taxes  re- 
quired to  be  by  him  paid  for  all  purposes,  exclusive  of  city  purposes. 

4.  If  any  taxes,  the  payment  of  which  shall  have  been  thus  postponed, 
shall  not  be  paid  on  or  before  the  expiration  of  the  said  six  months,  the 
city  treasurer  shall  declare  the  same  to  be  delinquent,  and  such  taxes 
shall  be  collected,  including  accrued  interest,  together  with  an  addi- 
tional charge  thereon  at  the  rate  of  twelve  per  cent  per  annum  from 
the  expiration  of  the  said  six  months.  If  any  such  taxes  shall  have  been 
levied  upon  personal  property,  the  same  shall  be  collected  forthwith  in 
the  manner  provided  for  the  collection  of  delinquent  taxes  on  personal 
property.  If  any  of  such  taxes  shall  have  been  assessed  upon  real  es- 
tate, all  tracts  or  parcels  of  land  upon  which  the  same  shall  have  been 
assessed,  shall  be  sold  in  the  manner  provided  for  the  sale  of  land  for 
the  nonpayment  of  taxes.  The  sale  of  such  lands  shall  be  had  at  the 
time  and  place  at  which  lands  shall  be  sold  in 'the  year  next  succeeding, 
for  the  nonpayment  of  taxes. 

This  section  relates  to  extension  of  the  time  for  paying  taxes  levied 
for  city  purposes  only.  Taxes  levied  for  state  and  county  purposes  must 
be  paid  within  the  time  prescribed  by  the  general  law.  The  City  of 
Milwaukee  by  ordinance  extends  the  time  for  payment  of  city  taxes 
until  the  31st  day  of  July,  but  only  a  limited  number  of  taxpayers 
avail  themselves  of  the  privilege.  The  total  amount  of  taxes  levied  in 
the  City  of  Milwaukee  for  the  year  1917  was  about  $15,000,000,  includ- 
ing Income  taxes  and  special  assessments,  and  of  this  amount  only 
$625,000  or  less  than  five  per  cent,  was  extended.  Deferred  payments 
are  subject  to  six  per  cent  interest  from  the  first  of  February  until 
paid  and  the  city  collected  .?22,000  interest  on  the  $625,000  of  1017  taxes 
extended. 


32  Assessment  and  Tax  Laws. 


CHAPTER  III 


ASSESSMENTS;    WHAT    PROPERTY    TAXABLE 
Sees.  103  0 — 1037,  inclusive 

Valuation  of  property;    assessors  in  cities  and  villages;    boards  of. 

Section  1030.  The  valuation  of  property  for  taxation  and  the  as- 
sessment and  collection  of  taxes  in  all  the  towns,  cities  and  villages  of 
this  state  shall  be  made  according  to  the  provisions  of  this  title,  unless 
otherwise  specially  provided,  'by  the  proper  officers  elected  or  appointed 
therein  pursuant  to  law.  If  no  provision  be  otherwise  made  therefor 
there  shall  be  elected  at  the  annual  charter  election  one  assessor  for 
each  ward  of  a  city  or  village  authorized  to  assess  and  collect  taxes 
independently  of  the  town.  When  there  shall  be  in"  any  town,  ward, 
village  or  city,  constituting  a  single  assessment  district  more  than  one 
assessor,  the  assessors  therein  shall,  in  the  discharge  of  their  official 
duties,  act  together  as  an  assessment  board,  and  the  concurrence  of  a 
majority  of  such  board  shall  be  necessary  to  determine  any  matter 
upon  which  they  are  required  to  act.  The  term  assessor  as  used  in 
this  chapter  is  intended  to  embrace  such  board  of  assessors. 

The  fundamental  requisites  of  a  good  assessment  are,  first,  a  com- 
plete list  of  all  taxable  property  in  the  district,  and  second,  a  correct 
valuation  of  each  item.  The  one  is  as  important  as  the  other,  and 
both  are  indispensable  to  the  validity  of  the  tax  and  equal  distribution 
of  the  burden.  A  correct  valuation  of  the  property  listed  will  not  cure 
inequalities  resulting  from  omissions;  neither  will  a  complete  list  of 
property  cure  inequalities  in  assessment.  In  either  case  an  increased 
burden  is  cast  upon  those  whose  property  is  assessed.  It  is  therefore 
all  important  that  a  complete  list  of  all  the  taxable  property  in  the  dis- 
trict be  secured,  and  that  the  same  be  correctly  valued. 

Assessment.  To  assess  is  to  fix  the  value  of  property  for  the  pur- 
pose of  taxation.  It  is  the  final  step  in  the  process  of  taxation  which 
fixes  a  definite  and  enforcible  liability  upon  persons  and  property  for 
the  amount  of  the  tax.  37  Cyc.  987;  Richardson  v.  Sheldon,  1  Pinney, 
624.  Assessment  goes  to  the  whole  method  of  imposing  taxes.  Pren- 
tice V.  Ashland  Co.,  56  Wis.  345.  But  does  not  cover  proceeding  to 
collect  a  tax  after  the  roll  is  completed.  Urquhart  v.  Wescott,  65  Wis. 
135. 

The  assessment  of  taxes  is  a  governmental  rather  than  municipal  func- 
tion. Wallace  v.  Menasha.  48  Wis.  79.  And  must  be  made  in  substan- 
tial compliance  with  the  statute.  State  v.  Supervisors,  3  Wis.  816. 
Assessors  do  not  act  judicially  in  the  sense  that  their  assessments  can- 


Assessments  Under  General  Law.  33 

not  be  questioned  in  a  court  of  equity.  Lefferts  v.  Supervisors,  21  Wis. 
688.  But  their  duties  are  quasi  judicial  so  as  to  relieve  them  from 
personal  liability  for  errors  in  the  performance  of  their  duties. 

Assessment  districts  in  Milwaukee;  removal  of  assessors.  Sec- 
tion 1030a.  1.  In  all  cities  of  the  first  class,  whether  organized  under 
general  or  special  charter,  the  tax  commissioner  or  other  head  of  the 
taxation  department  of  such  city  by  whatever  name  he  may  be  known, 
shall  divide  such  city  into  sixteen  districts  for  assessment  purposes 
and  fix  the  boundary  lines  thereof  without  regard  to  ward  lines,  to  be 
approved  by  the  common  council,  provided,  however,  that  the  pur- 
pose of  determining  situs  of  personal  property  for  assessment  and  tax- 
ation, the  boundaries  of  such  districts  may  be  disregarded.  Whenever 
any  of  such  districts  shall  be  enlarged  by  reason  of  the  annexation  of 
territory  to  the  city,  the  tax  commissioner  may,  with  the  approval  of 
the  common  council,  re-district  the  city  or  so  much  thereof  as  he  deems 
necessary  in  order  to  equalize  the  work  of  the  several  assessors,  or  he 
may,  with  the  approval  of  the  common  council  create  additional  assess- 
ment districts.  The  said  tax  commissioner  shall  appoint  one  assessor 
for  each  district  who  shall  be  a  resident  of  the  district  for  which  he  is 
appointed  and  hold  office  in  accordance  with  the  civil  service  laws  ap- 
plicable to.  such  city,  except  insofar  as  the  same  is  modified  by  subsec- 
tion 2.  They  shall  devote  their  entire  time  and  attention  to  the  duties 
of  their  office  and  shall  not  actively  engage  in  any  other  occupation, 
pursuit,  business  or  profession.  They  shall  receive  an  annual  salary 
to  be  fixed  by  the  common  council,  payable  as  salaries  of  other  officers 
of  such  city  are  paid.  The  term  of  office  of  any  assessor  or  assessors 
In  any  city  to  which  this  law  shall  be  or  become  applicable  shall  ter- 
minate on  the  first  day  of  January  following  the  date  on  which  it  be- 
comes applicable  to  such  city.  If  there  be  a  deputy  tax  commissioner 
in  any  such  city,  he  shall  receive  an  annual  salary  to  be  fixed  by  the 
common  council. 

Removal  of  assessors.  2.  Every  such  asaessor  so  appointed  as 
provided  in  subsection  1  shall  be  subject  to  removal  from  said  office 
only  for  the  causes  mentioned  in  section  1059a  and  in  addition 
thereto,  reglect  of  duties  and  incompetency  from  any  cause,  drunk- 
enness and  intentional  insubordination,  and  then  only  in  the  manner 
provided  by  subsection  3. 

3.  Whenever  the  tax  commissioner  ascertains  or  has  good  reason  to 
believe  that  any  assessor  is  guilty  of  any  of  the  causes  for  removal 
mentioned  in  subsection  2,  he  may  immediately  suspend  such  assessor 
and  the  tax  commissioner  shall  thereupon  within  ten  days  make  com- 
plaint to  the  presiding  judge  of  the  circuit  court  for  the  removal  of 
such  assessor  and  the  matters  shall  be  brought  on  for  Imniodiato 
hearing.  The  city  attorney  shall  attend  and  prosecute  sucli  iiroceed- 
Ing  for  removal.  Unless  such  complaint  is  filed  by  the  said  lax  com- 
missioner within  said  time,  said  assessor  so  suspended  siiall  ipso 
facto  be  reinstated  without  further  proceeding.     Nothing  herein   con- 

3 


34  Assessment  and  Tax  Laws. 

taiued,  however,  shall  affect  the  removal  of  assessors  in  the  jnanner 
and  for  the  causes  as  provided  in  section  1059c.  Amended  by  chap. 
123,  1919. 

Court  decisions.  Uniformity  in  the  rule  of  taxation  required  by^ 
the  constitution  is  not  violated  by  diversity  in  the  methods  of  elect- 
ing or  appointing  assessors  in  the  several  cities  or  in  the  formation 
of  the  several  boards  of  review.     State  vs.  Anderson,  90  Wis.  550. 

The  provisions  for  removal  of  assessors  contained  in  the  last  two 
subdivisions  of  this  section  were  considered  and  upheld  in  the  cases 
of  State  ex  rel.  Hayden  vs.  Arnold,  151  Wis.  19,  and  State  ex  rel. 
Bannen  vs.  Arnold,  151  Wis.  38. 

Where  the  tax  commissioner  of  the  City  of  Milwaukee  in  good 
faith  removed  a  ward  assessor  on  the  ground  that  he  had  been  con- 
victed and  fined  by  the  district  court  for  being  drunk  and  disorderly, 
the  removal  was  sustained  even  though  the  sentence  of  conviction 
of  the  assessor  was  afterwards  set  aside  on  appeal.  State  ex  rel. 
Langen  vs.  Bodden,  165  Wis.  243. 

Functions  of  board  of  assessors  in  Milwaukee.  Section  1030m. 
1.  In  all  cities  of  the  first  class  whether  organized  under  general  or 
special  charter,  the  several  assessors  shall  deliver  their  respective 
assessment  rolls  to,  and  file  the  same  with  the  tax  commissioner,  or 
other  head  of  the  assessment  department  of  such  city,  on  the  last 
Monday  of  June  in  each  and  every  year. 

2.  Upon  receipt  of  the  rolls  of  the  several  assessors,  together  with 
their  valuations  and  assessments  of  real  and  personal  property,  the 
said  tax  commissioner  shall  thereupon  give  notice  by  publication  in 
the  official  papers  of  said  city,  for  ten  days,  that  on  a  certain  day 
therein  named  for  each  assessment  district,  the  assessment  roll  for 
said  assessment  district  will  be  open  for  the  examination  of  the  tax- 
able inhabitants  thereof,  and  at  the  same  time  the  tax  commissioner 
shall  call  together  all  of  the  assessors,  and  said  tax  commissioner  to- 
gether with  such  assessors  shall  constitute  an  assessment  board. 

3.  To  the  end  that  all  valuations  throughout  the  city  shall  be  made 
on  a  uniform  basis,  and  before  the  assessment  roll  is  completed,  such 
board  of  assessors,  under  the  direction  and  supervision  of  the  tax 
commissioner  shall  compare  the  valuations  so  secured,  making  all 
necessary  corrections  and  all  other  just  and  necessary  changes  to 
arrive  at  the  true  value  of  property  within  the  city.' 

Majority  to  act.  4.  The  concurrence  of  a  majority  of  such  board 
of  assessors  shall  be  necessary  to  determine  any  matter  upon  which 
they  are  required  to  act,  and  it  shall  not  be  necessary  for  said  board 
of  assessors  to  take  testimony  before  making  such  corrections  and 
changes  as  mentioned  in  subsection  3  of  this  section,  and  no  notice 
need  be  given  to  fhe  owners  of  the  property  assessed  of  any  such 
corrections  or  changes  in  the  assessment  roll  which  are  made  prior 
to  the  day  fixed  in  the  notice  mentioned  in  subsection  2  of  this  sec- 
tion as  the  day  on  which  said  assessment  roll  is  to  be  open  for  exam- 
ination, but  any  changes  made  thereafter  and  before  the  assessment 
roll  shall  have  been  delivered  to  the  board  of  review  can  only  be 


Assessments  Under  General  Law.  35 

made  upon  notice,  a,s  required  in  subsection  3  of  section  1061  of  the 
statutes. 

5.  The  tax  commissioner  may  provide  for  such  committees  of  the 
board  of  assessors,  as  he  may  think  best,  to  make  investigations  and 
perform  such  other  duties  as  may  be  prescribed  by  the  said  tax 
commissioner.  The  tax  commissioner,  or  other  head  of  the  assess- 
ment department,  shall  be  chairman  of  the  board  of  assessors,  and 
he  shall  appoint  the  members  of  the  various  committees.  He  shall 
be  ex  officio  chairman  of  each  of  said  committees,  but  may  designate 
any  assessor  or  other  officer  or  employe  in  his  department  to  act  as 
chairman  in  his  stead,  provided,  however,  that  this  provision  shall 
not  be  construed  as  giving  to  such  officer  or  employe  any  vote  as  a 
member  of  the  board  of  assessors. 

6.  After  the  assessors  shall  have  once  turned  over  to  the  tax  com- 
missioner their  assessment  rolls,  they  shall  have  no  authority,  except 
by  act  of  a  majority  of  the  board  of  assessors,  to  make  any  changes 
whatsoever  in  their  assessment  roll. 

7.  After  all  corrections  and  changes  shall  have  been  made,  the  tax 
commissioner  shall  submit  the  corrected  assessment  rolls  to  the  board 
of  review. 

The  board  of  review  in  the  City  of  Milwaukee  consists  of  the 
mayor,  city  clerk,  tax  commissioner,  and  all  the  assessors. 

Assessment  district.  Section  1031.  The  term  "assessment  dis- 
trict" is  used  to  designate  any  subdivision  of  territory,  whether  the 
whole  or  any  part  of  any  municipality,  in  which  by  law  a  separate 
assessment  of  taxable  property  is  made  by  an  assessor  or  assessors 
elected    or    appointed    therefor. 

A  taxing  district  is  a  district  throughout  which  a  particular  tax 
or  a.ssessment  is  ratably  apportioned  and  levied  upon  the  inhabitants. 
Black  Law  Dictionary,  Second  Edition.  The  lines  of  such  district  are 
usually,  but  not  necessarily,  coincident  with  those  of  the  minor  munici- 
pal units  of  the  state.     Keelcy  vs.  tianders.  99  U.  S.  441. 

•JuHsdiction.  Land  must  be  situated  in  a  regularly  organized  town 
or  municipality  or  in  territory  which  has  been  regularly  attached 
thereto.  If  not,  the  taxing  officers  of  the  district  have  no  jurisdiction 
to  levy  taxes,  and  the  statute  of  limitations  cannot  cure  the  defect. 
Flmith  V.  Shrrrij,  54  Wis..  114.  Where  lands  have  been  treated  as  part 
of  a  town  for  nearly  twenty  years,  and  the  public  has  acquiesced  in 
the  action  of  the  county  board  attaching  them  thereto,  it  is  too  late  to 
question  the  jurisdiction  of  the  town  over  such  lands,  althou^ih  there 
exist  irregwiaritifs  which  would  liave  bpen  fatal  to  such  action  if  pro- 
ceedings had  been  taken  proini)tly  to  avoid  it.  Hhr.rry  v.  Cilmorc.  f><S 
Wis.  .324.     Jinrdon  r.  Land  .f  Hirer  Iwprdrrmr.nt  Co.,  157  U.  S.  327. 

Blank.s  for  ofHccrs.  Section  1032.  The  lax  commission  shall  pre- 
scribe and  furnish  to  the  several  county  clerks,  forms  for  the  assess- 
ment rolls,  tax  rolls,  blanks  and  returns  required  for  tlio  due  execution 
of  the  provisions  of  this  chapter.  P^very  county  clerk  shall,  at  the  ex- 
pense of  the  county,  annn.illy  procure  to  be  prepared  .iccurding  to  such 


36  Assessment  and  Tax  Laws. 

prescribed  forms  and  furnish  to  each  assessor  in  the  county,  in  due 
season  for  use,  an  assessment  roll,  and  to  each  town  clerk  a  tax  roll, 
and  all  other  books,  blanks  and  papers  necessary  to  be  used  by  such 
assessors,  town  and  village  clerks  and  treasurers,  in  the  discharge  of 
their  duties  under  this  chapter. 

Prior  to  the  amendment  of  1911,  the  Secretary  of  State  was  required 
to  prescribe  and  furnish  forms  for  assessment  and  tax  rolls  and  blank 
returns  to  the  several  county  clerks.  The  section  as  amended  by 
Chapter  262  of  that  year  requires  the  tax  commission  to  prepare  and 
furnish  all  forms  relating  to  taxation  used  by  town,  city  and  village 
officers.  Accordingly  the  tax  commission  has  prepared  forms  for  as- 
sessment-and  tax  rolls,  and  for  reports  and  returns  to  county  clerks. 
Forms  for  assessment  and  tax  rolls  have  been  provided  both  for  a 
single  year  and  for  a  four  year  period.  By  using  the  latter  form  the 
necessity  of  copying  all  the  descriptions  in  the  assessment  district 
each  year  is  avoided.  Space  is  left  at  the  foot  of  each  page  for  the 
insertion  of  additional  descriptions  in  case  of  suibdivisions  of  any  of 
the  descriptions  on  the  original  roll.  Either  form  of  roll  can  be  ob- 
tained from  the  regular  dealers  at  the  option  of  local  authorities. 

Assessment,  when  made.  Section  103  3.  The  assessor  of  each  as- 
sessment district  shall  begin  on  the  first  day  of  May  in  each  year,  or 
as  soon  thereafter  as  practicable,  and  proceed  to  make  an  assessment 
of  all  the  real  and  personal  property  liable  to  taxation  in  such  district. 
All  personal  property  shall  be  assessed  as  of  the  first  day  of  May  in 
such  year  except  as  provided  in  section  1040.  IReal  property  may  be 
assessed  at  any  time  between  the  first  day  of  May  and  the  time  of  the 
sitting  of  the  board  of  review  for  such  district. 

Validity.  Under  the  f'>regoing  section  all  personal  property  is  re- 
quired to  be  assessed  as  of  the  first  day  of  May,  except  as  otherwise 
prescribed  hy  Section  1040  of  the  statutes.  This  does  not  mean  that 
the  actual  view  and  valuation  must  be  made  on  the  first  day  of  May, 
as  that  would  manifestly  be  impossible  in  most  districts.  The  statute 
in  this  respect  is  directory.  The  actual  assessment  may  be  made  at 
any  time  during  the  assessment  season.     State  v.  Zillman,  121  Wis.  472. 

The  assessment  when  made  is  governed  by  the  ownership,  location 
and  condition  of  the  property  existing  on  May  first.  "No  change  of  lo- 
cation or  sale  of  any  personal  property  after  the  first  day  of  May  in 
any  year  shall  affect  the  assessment  made  in  such  year."  Section  1040 
of  the  statutes. 

Real  property,  when  assessed.  By  the  terms  of  the  statute,  real 
estate  may  be  assessed  at  any  time  between  the  first  dav  of  May  and 
the  sitting  of  the  board  of  review  for  such  district.  This  provision 
is  also  directory,  according  to  the  rule  in  the  Zillman  case,  supra,  and 
the  assessor  may  continue  his  duties  after  the  time  fixed  by  law  for 
the  meeting  of  the  board  of  review  in  order  to  complete  the  assess- 
ment. Under  this  section  it  was  held  that  lands  which  cease  to  be 
exempt  from  taxation  on  i-he  eleventh  of  May  were  properly  assessed 
for  that  year,  and  that  it  was  immaterial  whether  they  had  been  placed 
on  the  roll  before  or  after  that  date.  Wis.  Cent.  R.  R.  Co.  v.  Lincoln 
Co.'.  57  Wis.  137. 

Under  the  decision  of  the  supreme  court  in  the  case  of  Wausau  In- 
vestment  Co.,  163  Wis.  283,  the  first  Monday  in  August,  when  the  com- 
pleted assessment  roll  is  required  to  be  delivered  to  the  clerk  for  filing, 


What  Property  Taxable:.  37 

Is  the  date  for  determining  whether  property  is  exempt  or  taxable. 
If  property  previously  held  by  an  exempt  owner  is  transferred  to  a 
taxable  owner  before  that  date,  it  is  taxable  for  the  year  but  if  trans- 
ferred after  that  date  it  is  exempt.  The  same  rule  applies  when  an 
exemption  of  given  property  is  created  or  revoked  by  the  legislature. 
The  status  and  ownership  of  the  property  on  the  first  Monday  in 
August  of  any  given  year  is  the  test  of  taxability  or  exemption. 

All  property.  Section  1034.  Taxes  shall  be  levied  upon  all  prop- 
erty in  this  state  except  such  as  is  exempted  therefrom.  All  swamp 
and  overflowed  lands  which  have  been  or  may  be  contracted  for  sale 
by  any  county  board  or  commissioners  pursuant  to  law  shall  be 
assessed  and  taxes  thereon  collected  as  in  other  cases. 

The  above  is  the  most  important  section  of  the  statutes  relating  to 
taxation.  It  is  at  once  the  charter  of  the  assessor's  authority  and  the 
measure  of  his  power  to  assess  property.  It  imperatively  requires  that 
"Taxes  shall  be  levied  upon  all  property  in  this  state  except  such  as  is 
exempted  therefrom."  Failure  to  comply  with  its  requirements  is  at- 
tended hy  serious  consequences.  Thus  it  has  been  held  that  inten- 
tional omission  from  the  roll  of  property  liable  to  taxation  invalidates 
all  taxes  levied  in  the  assessment  district,  whatever  may  have  been  the 
motive  of  the  assessor  in  omitting  it.  This  rule  was  applied  in  the 
case  of  a  vacant  lot  owned  by  a  religious  association  which  the  as- 
sessor believed  to  be  exempt.  Green  Bay  &  Mississippi  Canal  Co.  v. 
Outagamie  Co.,  76  Wis.  587;  see  Smith  v.  Smith,  19  Wis.  G15;  Johnson 
V.  Oshkosh,  65  Wis.  473. 

The  foregoing  decisions  were  rendered  before  the  adoption  of  sec- 
tion 1059  of  the  statutes,  authorizing  the  assessment  in  subsequent 
years  of  property  previously  omitted  from  the  roll,  and  sections  1087 — 45 
to  1087 — 57,  authorizing  reassessments.  In  view  of  these  remedial 
provisions  it  is  not  believed  that  the  unintentional  omission  of  taxable 
property  would  defeat  an  entire  assessment.  But  the  importance  of 
placing  all  taxable  property  on  the  roll  still  remains,  because  failure 
to  do  so  operates  to  cast  the  burden  which  the  omitted  property  would 
bear  upon  that  which  is  actually  assessed  and  thus  produces  inequality. 

Double  taxation.  Assessors  are  cautioned  to  be  on  guard  against 
the  claim  of  exemption  on  the  ground  of  double  taxation  on  the  theory 
that  the  same  property  has  been  assessed  in  another  form  or  to  some 
other  person.  In  the  case  of  the  Second  Ward  Savings  Bank  v.  Mil- 
waukee,  94  Wis.  587,  it  was  held  that  "in  order  to  render  taxation 
double  the  same  person  or  a  known  subject  of  taxation  must  be  re- 
quired to  contribute  twice  directly  to  the  same  burden  while  other  sub- 
jects of  taxation  are  required  to  contribute  but  once."  More  broadly 
stated,  the  rule  seems  to  be  that  double  taxation  means  the  taxation 
of  the  same  property  to  the  same  person  in  the  same  jurisdiction  twice 
In  the  same  year.  The  fact  that  any  given  property  is  ta.xed  in  an- 
other state  does  not  prevent  its  taxation  in  this  state.  The  interest 
of  a  corporation  and  that  of  its  stockholders  arc  distinct  and  both  in- 
terests may  be  taxed  unless  expressly  exempted. 

Abstract  books.  Abstract  books  are  subject  to  taxation  as  prop- 
erty. Leon  Land  Co.  v.  Hquallznlion  Board  (Iowa-,  53  N.  W.  94; 
Booth  Abstract  Co.  v.  Phelps  (Washington).  36  Pac.  489. 

Property  in  this  state.  Under  former  statutes  moneys  and  credits 
secured  by  mortgages  on  land  in  another  state  in  the  liands  of  an 
agent  in   that  state  to  be  loaned,  collected  and  reloaned  but  belonging 


*y'i 


JilJiH^j 


38  Assessment  and  Tax  Laws. 

to  a  resident  of  this  state  were  held  to  be  "property  in  tliis  state"  and 
taxable  here,  tstate  v.  Gaylord,  73  Wis.  316.  But  this  class  of  prop- 
erty is  now  exempt  under  section  2  of  chapter  658,  laws  of  1911. 

Definition  of  real  estate.  Section  1035.  The  terms  "real  prop- 
erty," "real  estate"  and  "land,"  when  used  in  this  title,  shall  include 
not 'only  the  land  itself  but  all  buildings,  including  buildings  on 
leased  land  and  all  fixtures,  improvements  thereon  and  rights  and 
privileges  appertaining  thereto,  and  also  private  railroads  and 
bridges.     Chap.  244,  1919. 

Amended  by  Chap.  463,  1917,  and  Chap.  244,  1919,  by  adding  the 
words  "including  buildings  on  leased  land"  and  the  words  "also  private 
railroads  and  bridges."  The  object  of  the  amendment  was  to  require 
buildings  on  leased  land  and  private  railroads  and  bridges  to  be  as- 
sessed as  real  estate  and  thus  prevent  the  taxes  paid  thereon  from 
being  used  as  an  offset  to  income  taxes.  iFor  method  of  assessing 
buildings  on  leased  land  see  Sec.  1043  and  note.     p.  60. 

Bights  and  privileges  to  be  included.  All  rights  and  privileges 
connected  with  and  belonging  to  any  given  description  of  real  estate, 
such  as  water  privileges,  mineral  rights,  easements,  and  special  fran- 
chises should  be  valued  in  connection  with  and  as  part  of  the  land  to 
which  they  attach.  Sec.  1052,  37  Cyc.  1072,  Spensely  v.  Valentine,  34 
Wis.  154;  Smith  v.  Ford,  48  Wis.  115,  163.  An  easement  appurtenant 
to  land  like  the  right  to  draw  water  on  certain  lots  is  properly  as- 
sessed in  connection  therewith.  The  fact  that  the  lots  are  unimproved 
and  no  race  is  constructed  to  or  upon  them  is  immaterial.  Spensely  v. 
Valentine,  supra.  It  seems  that  such  an  easement  cannot  be  assessed 
separately  from  the  dominant  tenement.     Smith  v.  Ford,  supra. 

Riparian  rights.  In  assessing  riparian  lands  adjacent  to  an  unde- 
veloped water  power  the  value  of  the  water  privilege  of  each  parcel 
should  be  added  to  its  value  as  land;  and  such  water  privilege  value 
should  be  arrived  at  by  determining  the  relation  it  bears  to  the  value 
of  all  the  water  privileges  considered  as  a. unit.  Bradley  Co.  v.  Rock 
Falls,  166  Wis.  9. 

Permanent  improvements  for  the  development  of  a  water  power  ex- 
tending into  two  or  more  assessment  districts  such  as  dams  and  power 
houses  should  each  be  assessed  in  the  district  where  located.  Where  a 
dam  or  bridge  is  constructed  across  a  stream  constituting  the  boundary 
line  between  assessment  districts  the  portion  of  the  structure  extend- 
ing to  the  center  of  the  stream  should  be  assessed  in  the  district  in 
which  located.  Union  Water  Power  Plant  v.  Auburn,  37  L.  R.  A.  651; 
Pingree  v.  County  Commissioners,  102  Mass.  76.  Amoskeag  Company 
V.  Concord,  66  N.  H.  562. 

Fixtures.  The  supreme  court  has  repeatedly  held  that  machinery 
and  similar  property  located  and  used  in  connection  with  a  building 
are  to  be  considered  as  fixtures,  (1)  when  actually  annexed  to  the 
realty;  (2)  when  adapted  to  the  use  or  purpose  to  which  the  realty  is 
devoted,  and  (3)  when  such  property  has  been  placed  in  the  building 
with  the  intention  of  making  it  a  permanent  accession  to  the  freehold. 
The  latter  is  the. controlling  consideration.  Rinzel  v.  Stump,  110  Wis. 
287;  Barrington  v.  Evenson,  127  Wis.  36;  State  ex  rel.  Gisholt  M.  Co.  v. 
Norsman,  168  Wis.  442. 

The  case  last  cited  is  the  most  recent  and  illuminating  decision  of 
the  supreme  court  on  the  assessment  of  fixtures,  and  it  was  there 
held  that  "machinery  adapted  to  the  purposes  of  a  manufacturing  plant 


What  Property  Taxable.  39 

becomes  when  installed  therein  and  connected  with  the  building  by 
wires  or  belts  a  part  of  the  freehold,  and  the  land,  buildings,  and  ma- 
chinery so  attached  constitute  an  entity,  and  pass  by  deed,  mortgage, 
or  other  conveyance  of  the  land." 

The  machinery  assessed  as  fixtures  in  that  case  ranged  from  very 
small  machines  to  those  weighing  thirty  to  forty  thousand  pounds  all 
adapted  to  the  purposes  of  the  plant.  For  the  most  part  they  were 
held  in  position  by  their  own  weight  and  were  neither  bolted  nor 
screwed  to  the  floor  but  were  all  attached  either  to  electric  motors  by 
wires  or  to  the  steam  power  plant  by  belts  and  pulleys.  All  parts  of 
the  concrete  floor  were  of  sufHcient  strength  to  support  the  weight  of 
the  heaviest  machines  which  were  occasionally  moved  from  place  to 
place  in  the  factory  to  suit  the  varying  convenience  and  necessity  of 
the  plant.  They  were  all  assessed  as  fixtures  constituting  part  of  the 
realty  under  this  section  and  the  assessment  was  approved  by  the 
supreme  court. 

Private  railroads.  This  section  as  amended  requires  private  rail- 
roads to  be  asesssed  as  real  estate.  Where  the  right  of  way  is  owned 
in  common  with  the  land  through  which  it  extends  the  entire  value  of 
the  railroad  property  should  be  determined  as  a  unit  and  the  propor- 
tionate part  of  such  value  added  to  the  value  of  each  district.  But 
when  the  right  of  way  is  leased  from  a  third  party  or  held  under  ease- 
ment separate  and  apart  from  the  land,  the  value  of  the  railroad  prop- 
erty should  first  be  determined  as  a  unit  including  therein  the  value 
of  such  leasehold  or  easement,  and  assessed  to  the  railroad  company. 
The  land  should  then  be  separately  assessed  to  the  owner  thereof  sub- 
ject to  such  leasehold  or  easement  interest. 

Definition  of  personal  property.  Section  1036.  The  term  "per- 
sonal property,"  as  used  in  this  title,  shall  be  construed  to  mean  and 
include  toll  bridges,  saw  logs,  timber  and  lumber,  either  upon  land  or 
afloat;  steamboats,  ships  and  other  vessels,  whether  at  shore  or  abroad; 
ferry  boats,  including  the  franchise  for  running  the  same;  ice  cut  and 
stored  for  use,  sale  or  shipment;  and  all  goods,  wares,  merchandise, 
chattels,  and  effects,  of  any  nature  or  description,  having  any  real  or 
marketable  value,  and  not  included  in  the  term  "real  properly,"  as 
above  defined. 

This  section  was  amended  by  Section  463  of  the  Laws  of  1917  by 
striking  out  the  words  "l)ui]dings  upon  leased  lands  if  such  buildings 
have  not  been  included  in  the  assessment  of  the  land  on  which  they 
are  erected."  Buildings  of  every  character,  whether  hold  in  common 
v.ith  the  land  on  which  erected  or  located  on  leased  lands,  should  be 
assessed  as  real  estate  under  sections  103.'>  and  1043  of  the  statutes, 
except  buildings  and  imi)rovements  owned  by  and  used  in  the  opera- 
tion of  public  utilities  exercising  a  special  franchise  and  charged  with 
public  duties. 

Pro|K;rty  of  juiblic  ulilitios.  The  real  estate  of  public  utility 
companies  operating  under  a  franchise,  such  as  steam  and  street 
railways.  eUictric  light,  water  and  power  companies,  used  in  connec- 
tion with  and  reasonably  necessary  to  carry  on  their  business,  is 
drawn  to  and  assessed  in  connection  with  the  franchise  as  personal 
properly,  and  therefore  cannot  be  separately  assessed  as  real  estate. 
WUiHhhiirn  V.  Wnshhvrn  Water  Works  Co.  120  Wis.  575;  State  v. 
Anderson,  90  Wis.  n.'iO;  Monroe  Water  Works  Co.  v.  Monroe,  110 
Wis.  11.     Generally  speaking,  lands  owned  by  any  such  company   not 


40  Assessment  and  Tax  Laws. 

necessarily  used  in  connection  with  its  business  should  be  assessed  as 
real  estate.  In  the  Washburn  case  supra  it  was  held:  "that  all  the 
property  of  public  service  corporations  such  as  street  and  other  rail- 
way companies,  and  public  lighting  companies,  whether  real,  personal 
or  mixed,  in  the  ordinary  sense  of  those  terms,  including  franchises 
other  than  the  mere  right  to  be  a  corporation,  is  one  entire  indivisible 
thing;  that  all  the  parts  partake  of  the  nature  of  the  franchise  from 
which  springs  the  public  duty,  and  as  that  is  deemed  to  be  personalty, 
all  should  be  regarded  as  such." 

Assessment  of  dams.  Where  a  flooding  dam  was  built  by  a  quasi 
public  corporation,  chartered  for  the  purpose  of  improving  navigation 
of  a  river  used  solely  for  such  purpose  or  was  valuable  only  in  con- 
nection with  the  franchise  of  the  company  and  essential  to  the  full 
exercise  of  the  corporate  right  and  franchise,  it  was  held  that  the 
value  of  such  dam  in  connection  with  this  franchise  should  not  be 
included  in  the  value  of  the  land  on  which  it  is  built  in  the  assess- 
ment of  such  land  for  taxation.  Yellow  River  Impt.  Co.  v.  Wood  Co.  81 
Wis.  554. 

Watei-works.  It  was  said  in  Fond  du  Lac  Water  Co.  v.  Fond  du 
Lac,  82  Wis.  322,  that  this  section  not  only  requires  all  property  not 
exempted  to  be  taxed,  but  requires  that  the  franchises  and  privileges 
of  a  corporation,  which  are  clearly  property  of  the  corporation  should 
be  taxed.  It  is  not  to  be  implied  from  this  section  that  the  mains, 
pipes  and  hydrants,  with  the  rights  and  franchises  of  a  water  company 
by  which  alone  its  works  are  made  valuable  and  productive,  can  be 
assessed  by  a  mere  description  of  the  lots  on  which  the  pumping  works 
are  situated,  and  this,*  too,  without  any  reference  to  the  water  works 
in  connection  with  which  the  lots  are  used. 

ImproTements  on  homestead  lands.  Section  1037.  The  improve- 
ments on  all  lands  situated  in  this  state  which  shall  have  been  entered 
under  the  provisions  of  the  act  of  congress  entitled  "An  act  to  secure 
homesteads  to  actual  settlers  on  the  public  domain,"  approved  May 
twentieth,  one  thousand  eight  hundred  and  sixty-two,  and  which  shall 
be  actually  occupied  and  improved  by  the  person  so  entering  the  same 
or  his  heirs,  shall  be  subject  to  taxation,  and  such  improvements 
shall  be  assessed  as  personal  property.  All  taxes  levied  thereon  shall 
be  collected  out  of  the  personal  property  of  the  occupant  of  such  lands 
and  in  no  other  manner. 

The  word  "improvements"  as  used  in  this  section  includes  every- 
thing done  upon  the  land  which  adds  to  its  value  such  as  buildings, 
clearing,  draining,  fencing,  etc.  In  this  respect  it  differs  from  the 
meaning  of  the  term  as  used  in  section  1052  which  is  confined  to  build- 
ings and  similar  structures. 

The  land  itself  cannot  be  assessed  until  the  homesteader  has  made 
his  final  proof  and  payment,  and  otherwise  complied  with  the  home- 
stead law  so  as  to  be  entitled  to  patent.  When  all  conditions  of  the 
homestead  law  have  been  complied  with  so  as  to  entitle  the  entry- 
man  to  patent,  the  land  itself  becomes  liable  to  assessment  as  real 
estate  the  same  as  if  the  patent  had  been  received.  Wis.  Cent.  R.  R. 
Co.  V.  Price  Co.  64  Wis.  579;  same  case,  133  U.  S.  496;  Farnham  v. 
Sherry,  71  Wis.  568. 


Exemptions.  41 


CHAPTER  IV 


PROPERTY  EXEMPT  FROM  TAXATION 

General  Explanation 

The  following  section  deals  with  the  subject  of  exemptions  and 
contains  the  pricipal  provisions  of  the  statutes  relating  thereto.  It 
should  be  borne  in  mind,  (1)  that  the  exemptions  prescribed  by  this 
section  relate  to  the  property  tax  only  and  have  no  application  to 
income,  inheritance  occupation  or  other  forms  of  taxation;  (2)  that 
all  exemption  statutes  are  to  be  strictly  construed  and  that  only  such 
exemptions  can  be  allowed  as  are  clearly  authorized  by  law.  In  other 
words,  unless  the  person  claiming  the  exemption  brings  himself  clearly 
within  the  provisions  of  the  statute  the  exemption  should  be  denied. 
The  supreme  court  of  the  United  States  early  adopted  the  rule  that 
"Exemptions  from  taxation  are  regarded  as  in  derogation  of  the  sover- 
eign authority  and  of  common  right  and  therefore  cannot  be  extended 
beyond  the  express  terms  of  the  language  used."  Bailey  v.  McGuire 
22  Wallace  215;  Phoenix  Insurance  Co.  v.  Tenn.  161  U.  S.  174;  Yicks- 
burg  V.   Dennis   116  U.  S.   668. 

The  same  rule  has  been  adopted  by  the  supreme  court  of  this  state. 
State  ex  rel.  Bell  v.  Harshaw,  76  Wis.  240;  Katzer  v.  City  of  Milwaukee, 
104  Wis.  16;  Agr.  Assn.  v.  Douglas  Co.,  104  Wis.  429.  In  the  case 
of  Katzer  v.  Mihvaukee,  it  is  said  that  "statutes  exempting  prop- 
erty from  taxation  are  to  be  strictly  construed  and  if  the  mean- 
ing of  such  a  statute  is  fairly  ambiguous  or  uncertain  as  to  a 
specific  piece  of  property  or  owner,  it  is  the  duty  of  the  court  to 
resolve  the  doubt  in  favor  of  the  taxability  of  the  property."  This 
is  the  universal  rule  where  the  eflect  of  the  exemption  would  be  to 
relieve  the  property  from  taxation  altogether. 

^V^l^•n  liberally  construed.  Where,  however,  a  special  method 
of  taxation  is  prescribed  as  to  any  given  item  or  class  of  property, 
and  in  consideration  thereof  it  is  exempted  from  taxation  under  the 
general  law,  a  more  lib(>ral  rule  of  con.struction  prevails.  Milwaukee 
E.  R.  d  L.  Co.  V.  Milwaukee,  95  Wis.  339;  Duliith  8.  S.  d  .1.  Ry. 
Co.  V.  Douglas  Co.  103  Wis.  75;  Merrill  R.  d  L.  Co.  v.  Merrill 
119  Wis.  249.  This  rule  was  expressed  in  the  last  montionod  case 
as  follows:  "Where  a  statute  in  terms  exempting  itroix'ity  from 
general  taxation  is  only  a  part  of  a  general  statutory  sclionie  sub- 
stituting a  license  fee  or  other  impost  in  lieu  of  general  taxation, 
such  statute  is  to  be  construed  liberjiliy  in  lavor  of  the  person  re- 
quired to  pay  taxes  in  th(!  substituted  form."  This  latter  rule  ap- 
I)lles  to  street  and  steam  railroads  and  other  similar  property  not 
subject  to  local  assessment.  As  questions  under  the  latter  rule  will 
seldom  arise,  local  asses-sors  are  cautioned  to  resolve  all  doubts  in 
favor  of  taxability  and  assess  all  property  which  does  not  come 
clearly  within  the  terms  of  the  exemptions  contained   in  this  section. 


42  Assessment  and  Tax  Laws.  ' 

The  statute  is  divided  into  41  subsections,  each  dealing  with  a 
particulai'  item  or  class  of  property,  and  the  comments  and  explana- 
tions bearing  on  the  subject  are  given  under  the  subdivisions  of  the 
statute  relating  to  the  same. 

Property  exempt  from  taxation;  enumeration  of.  Section  1038. 
The  property  in  this  section  described  is  exempt  froin  taxation,  to  wit: 

1.  That  owned  exclusively  by  the  United  States  or  by  this  state; 
but  no  lands  contracted  to  be  sold  by  the  state  shall  be  exempt. 

(2)  Lands  owned  or  occupied  free  o  f rental  exclusively  by  any 
county,  city,  village,  town  or  school  district,  or  by  any  free  public 
library;  also  lands  and  personal  property  possessed,  managed  and 
controlled  exclusively  for  the  public  use  as  park  lands  or  grounds, 
or  for  the  maintenance  of  parks,  parkways,  boulevards  or  pleasure 
drives  by  any  city  or  village.  But  lands  purchased  by  counties  at 
tax  sales  shall  be  exempt  only  in  cases  provided   in   section   1191. 

Amended  by  chap.  558,  1919. 

Government  lands.      The   state  cannot  tax  lands   while   the  title 

remains  in  the  United  States  nor  while  it  holds  them  as  trustee  of 
the  United  States.  Tucker  v.  Ferguson,  22  Wall.  572;  W.  G.  R. 
Co.  V.  Taylor  Co.  42  Wis.  52.  But  as  soon  as  the  title  has  passed 
tc  a  railroad  company  by  its  having  earned  the  lands,  whether  patent 
has  been  issued  or  not,  the  land  becomes  subject  to  taxation.  W.  C. 
R.  R.  Co.  V.  Price  Co.  133  U.  S.  496;  Farnham  v.  Sherry,  71  Wis.  568; 
W.  C.  R.  R.  Co.  V.  Comstock,  71  Wis.  88.  A  patent  is  prima  facie  evi- 
dence in  respect  to  the  time  when  the  land  became  taxable.  Eaton  v. 
Lyman,  33  Wis.  34. 

State  lands.  Lands  owned  by  the  state  are  not  subject  to  taxa- 
tion but  lands  conveyed  to  the  state  in  trust  to  build  railways  are 
taxable  after  the  trust  is  executed  and  the  title  has  been  vested  in 
the  company.  Lands  granted  to  this  state  for  the  Fox  and  Wis- 
consin river  improvement  did  not  become  subject  to  taxation  on 
being  conditionally  granted  to  the  improvement  company.  Den- 
niston  v.  Unknown  Owners.  29  Wis.  351.  As  to  lands  mortgaged 
to  the  state  see  Reynolds  v.  Weiss,  27  Wis.  450. 

Under  a  former  statute  it  was  held  that  lands  in  possession  of  a 
city  under  an  option  to  purchase  them,  but  without  any  obligation  to 
pay  the  purchase  price,  were  not  exempt  from  taxation.  Milwaukee  v. 
Milwaukee  Co.  95  Wis.  424. 

Wisconsin  Orphans'  Home.  Lands  held  in  trust  by  the  trustees  of 
the  Wisconsin  Orphans  Home  "for  the  benefit  of  the  children"  were  not 
owned  exclusively  by  the  state  within  the  meaning  of  this  subdivision 
so  as  to  be  exempt  from  taxation.  Comstock  v.  Boyle  144  Wis.  180. 
Lands  owned  by  one  municipality  and  located  within  the  boundaries 
of  another  such  as  stone  quarries,  power  plants,  etc.  are  exempt  under 
this  subdivision. 

Municipal  bonds.  (2m).  Any  and  all  bonds  issued  by  any  county 
town,  city,  village,  school  district  or  board  of  school  directors  of  any 
town  organized  under  the  township  system  of  school  government  in 
this  state,  shall  hereafter.be  exempt  from  taxation. 

§ee  note  to  subdivision  10  of  this  section,  page  46, 


Exemptions.  43 

Religious,  scientific,  literary,  educational  or  benevolent  associa- 
tions. (3)  Personal  property  owned  by  any  religious,  scientific, 
literary,  educational  or  benevolent  association,  or  by  fraternal  societies, 
orders,  or  associations  operating  under  tbe  lodge  system,  used  exclu- 
sively for  the  purposes  of  such  association,  and  the  real  property 
necessary  for  the  location  and  convenience  of  the  buildings  of  such 
association  and  embracing  the  same,  not  exceeding  ten  acres ;  provided 
such  real  or  personal  property  is  not  leased  or  otherwise  used  for 
pecuniary  profit;  and  the  lands  reserved  for  grounds  of  a  chartered 
college  or  university,  not  exceeding  forty  acres;  and  parsonages, 
whether  of  local  churches  or  districts,  and  whether  occupied  by  the 
pastor  permanently  or  rented  for  his  benefit.  The  occasional  leasing 
of  such  buildings  for  schools,  public  lectures  or  concerts,  or  the  leasing 
of  such  parsonages,  shall  not  render  them  liable  to  taxation.  The 
endowment  funds  and  real  and  personal  estate  of  any  public  library 
association,  organized  under  the  law's  of  this  state,  which,  or  the  income 
of  which,  shall  be  used  or  invested  for  the  purposes  of  such  association. 
The  endowment  funds  and  the  real  and  personal  estate  of  any  corpora- 
tion formed  solely  to  encourage  the  fine  arts,  organized  under  the  laws 
of  this  state,  without  capital  stock,  and  paying  no  dividends  or  pecun- 
iary profits  to  its  members.  Such  real  and  personal  estate  comprised 
under  any  endowment  or  trust,  or  such  proportion  of  the  true  value  of 
such  real  or  personal  estate,  as  under  the  terms  of  such  endowment  or 
trust  is  specifically  held  for  the  benefit  of  the  state  historical  society 
of  Wisconsin  organized  under  the  act  of  the  legislature,  approved 
on  the  fourth  day  of  March,  one  thousand  eight  hundred  fifty-three. 

Amended  by  chap.  560,  1919. 

This  is  the  most  important  subdivision  of  the  exemption  statute 
from  an  administrative  standpoint.  It  was  amended  by  Chapter  554, 
1915,  by  adding  "fraternal  societies,  orders  or  assocations  operating 
under  the  lodge  system,"  and  by  Chapter  560,  1919,  by  adding 
the  last  sentence  relating  to  exemption  of  property  held  in  trust  for 
the  benefit  of  the  State  Historical  Society.  The  effect  of 
the  amendment  of  1915  was  to  establish  the  character  of  fraternal 
.societies  as  charitable  or  benevolent  associations,  and  thus  entitle 
them  to  exemption  subject  to  the  conditions  imposed  on  the  other 
associations  enumerated.  These  conditions  are  (1)  that  the  association 
claiming  the  exemption  is  religious,  scientific,  educational  or  benevo- 
lent in  Tact;  (2)  that  such  association  is  the  owner  of  tlie  property 
claimed  to  be  exempt  except  in  the  case  of  parsonages;  (3)  that  the 
property  is  necessary  for  the  convenience  and  used  exclusively  for  the 
purposes  of  such  association  and  (4)  that  such  property  is  not  used  for 
pecuniary  profit  except  through  occasional  leasing  of  the  building 
thereon  for  schools,  public  lectures  or  concerts.  All  these  conditions 
must  exist  to  entitle  such  association  to  the  exemption.  If  one  of  them 
Is  lacking  tlie  exemption  cannot  be  allowed. 

Church  proi)erty.  In  the  case  of  a  vacant  lot  owned  by  a  religious 
a.ssociatirin  in  the  city  of  Appleton  the  exemption  was  denied  not- 
withstanding that  a  church  building  had  been  erected  thereon  be- 
tween the  time  of  assessment  and  the  commencement  of  the  action. 
It  was  Intimated,  however,  that  if  the  society  had  already  com- 
menced   to    liiiiUl    on    such    lot   and    the   building    was    in    i)rogn!H3   of 


44  Assessment  and  Tax  Laws. 

completion  it  nii.aht  be  exempt.  Oreen  Bay  d  Miss.  Canal  Co.  v. 
Outagamie  Co.,  76  Wis.  587. 

In  the  case  of  Katzer  v.  City  of  Milwaukee,  104  Wis.  16,  it  was 
held  that  land  conveyed  to  an  archbishop  of  the  Roman  Catholic 
Church  by  deed  running  to  him  as  an  individual  was  not  exempt 
from  taxation  although  it  was  shown  that  the  land  had  been  pur- 
chased by  the  diocese  as  a  residence  for  the  archbishop;  that  it  was 
actually  occupied  by  him  and  that  it  was  customary  in  such  cases 
to  take  title  in  the  name  of  the  archbishop  individually  in  trust  for 
the  diocese.  These  two  cases  establish  the  law  that  neither  owner- 
ship without  use  nor  use  without  ownership  is  sufficient  to  secure 
the  exemption.     Both  ownership  and  use  must  concur. 

A  corporation  organized  under  ch.  86,  Stats.,  for  benevolent  and 
educational  purposes,  even  though  organized  by  a  religious  order  of  the 
same  name  as  the  corporation  and  incidentally  conducting  religious 
services  in  a  hospital  maintained  by  it,  is  not  a  "religious  corpora- 
tion." It  seems  that  the  term  "religious  corporation"  means  a  cor- 
poration organized  in  connection  with  a  church  under  ch.  91,  Stats. 
U.  8.  Natl.  Bank  v.  The  Poor  Handmaids,  148  Wis.  613. 

Parsonages.  A  different  construction  was  given  to  the  clause  re- 
lating to  parsonages.  In  the  case  of  Gray  v.  Lafayette  Co.  65  Wis. 
567,  it  was  held  that  the  word  "rented"  as  used  in  this  subdivision 
applied  to  a  residence  owned  by  a  layman  and  rented  to  a  church 
association  as  lessee  for  the  use  of  its  pastor,  and  that  the  word 
"leasing"  applied  to  parsonages  owned  by  the  church  and  leased  to 
other  persons. 

Benevolent  associations.  In  case  of  -S^.  Joseph's  Hospital  v. 
Ashland  Co.  92  Wis.  636,  it  was  held  that  property  used  for  hos- 
pital purposes  owned  by  sisters  of  a  religious  order  organized  with- 
out capital  stock  and  paying  no  dividends  or  pecuniary  profit  to  the 
Individual  members,  in  which  destitute  patients  were  received  with- 
out charge,  was  exempt  from  taxation  as  a  benevolent  association, 
notwithstanding  that  a  charge  was  made  against  patients  who  were 
able  to  pay,  the  proceeds  after  paying  expenses  being  loaned  with- 
out interest  to  build  other  hospitals  or  similar  property. 

On  the  authority  of  this  and  similar  cases  in  other  jurisdictions  it 
is  believed  that  property  owned  by  Young  Men's  Christian  Associations, 
Salvation  Army  posts  and  like  organizations  used  exclusively  for  the 
purposes  of  such  organization  and  not  conducted  for  pecuniary  profit 
come  within  the  exemption.  Commonwealth  v.  Y.  M.  C.  A.,  116  Ky. 
711;  Auburn  v.  Y.  M.  C.  A.,  86  Main  244,  37  Cyc.  945. 

Educational  Associations.  The  property  of  all  educational  associa- 
tions to  the  extent  prescribed  by  the  statute  is  exempt  from  taxation 
when  exclusively  used  for  the  purpose  of  such  association  and  not 
conducted  for  pecuniary  profit.  While  the  authorities  are  not  uniform 
on  the  subject  the  general  rule  is  that  the  exemption  extends  to  build- 
ings erected  by  colleges  or  academies  on  their  lands  as  residences 
for  instructors.  Harvard  Colleae  v. -Cambridge  Assessors  175  Mass. 
145;  Ramsay  County  v.  McAllister  College  v.  St.  46  Iowa  275.  The 
exemption  does  not  extend  to  commercial  colleges  and  other  similar 
institutions  conducted  for  pecuniary  profit. 

Agricnltural  societies.  (4)  Personal  property  owned  and  used 
exclusively  by  the  state  or  any  county  agricultural  society,  and  the 
lands  owned  and  used  by  any  such  society  exclusively  for  fairgrounds 


Exemptions.  45 

The  exemption  conferred  by  this  subdivision  is  limited  to  property 
owned  and  used  exclusively  by  agricultural  societies.  Lands  occupied 
by  county  agricultural  societies  as  lessee  are  not  entitled  to  the  exemp- 
tion:    AgriciiUural  Society  v.  Douglas  Co.  104  Wis.  429. 

Fil-e  companies.  (5)  Fire  engines  and  other  implements  used  for 
extinguishing  fires,  owned  or  used  by  any  organized  fire  company, 
and  the  buildings  and  necessary  ground  connected  therewith  owned  by 
such  company,  and  used  exclusively  for  its  proper  purposes. 

Indians.  (6)  The  property  of  Indians  who  are  not  citizens,  ex- 
cept lands  held  by  them  by  purchase. 

It  will  be  observed  that  the  exemption  granted  by  subdivision  6  is 
limited  to  Indians  who  are  not  citizens  and  is  confined  to  lands  ac- 
quired by  purchase..  Property  owned  by  Indians  who  have  severed 
their  tribal  relation  and  are  citizens  of  the  United  States  is  subject 
to  taxation.  Sec.  12  of  Chapter  5  of  the  Statutes  defines  three  classes 
of  Indians  who  are  citizens:  (1)  Persons  of  Indian  blood  who  have 
been  declared  citizens  of  the  United  States  by  act  of  Congress;  (2) 
civilized  persons  of  Indian  descent  not  members  of  any  tribe;  (3) 
civilized  descendents  of  Indian  tribes  residing  in  this  state  outside  of 
reservations  who  have  relinquished  all  tribal  relations  and  receive 
no  aid  from  the  United  States.  Neither  property  belonging  to  Indians 
within  a  reservation  nor  property  which  the  government  of  the 
United  States  holds  in  trust  for  Indians  or  over  which  it  exercises 
guardianship  is  taxable  under  state  law.  Farrington  v.  Wilson,  29  Wis. 
383;  V.  S.  V.  Richard,  188  U.  S.  432;  Wisconsin  v.  Hitchcock,  201  U.  S. 
202. 

Under  the  Dawes  Act  Indians  become  citizens  when  they  have  re- 
ceived their  allotments  of  land.  In  re  Heff,  197  U.  S.  488;  U.  S.  v. 
Thurston  Co.,  143  Federal  287. 

Cemetery  associations.  (7)  Lands  owned  by  any  cemetery  asso- 
ciation used  exclusively  as  public  burial  grounds  and  tombs  and  monu- 
ments to  the  dead  therein;  including  lands  adjoining  such  burial 
grounds,  and  greenhouses  and  other  buildings  and  outbuildings  there- 
on, owned  and  occupied  exclusively  by  such  cemetery  association  for 
cemetery  purposes;  all  articles  of  personal  property  owned  by  any 
cemetery  association  necessarily  used  in  the  care  and  management 
of  such  burial  grounds,  and  all  funds  exclusively  devoted  to  such  pur- 
poses; all  flowers  and  ornamental  plants  and  shrubs  raised  for  the 
decoration  of  such  burial  grounds,  and  which  may  be  sold  in  the 
manner  and  for  the  purposes  mentioned  in  section  1449;  also  all  j)'op- 
erty  held  by  donation.  beque.st  or  in  trust  for  cemetery  associations 
under  the  provisions  of  section  1447. 

(8)     Pensions  receivable  from  the  United  States. 

Under  Sec.  776  the  electors  of  a  town  have  power  to  raise  money  by 
taxation  for  cemetery  purposes  notwithstanding  the  provisions  of  Sec. 
1440  devoting  to  that  purpose  the  proceeds  from  the  sale  of  lann. 
Hixon  V.  Onrida  Co.,  82  Wis.  515. 

Corporate  stork.  (9)  Stock  in  any  corporation  in  this  state  which 
Is  required  to  pay  taxes  uF)on  its  property  in  the  .same  manner  as 
individuals. 


46  Assessment  and  Tax  Laws. 

Moneys,  debts  due.  (10)  All  moneys,  all  debts  due  or  to  become 
due  to  any  person,  and  all  stocks  and  bonds  not  otherwise  specially 
provided  for.  Nothing  herein  shall  be  construed  to  exempt  from  tax- 
ation any  mortgagee's  interest  in  real  estate. 

Under  subdivision  9  above  it  was  held  that  a  foreign  corporation 
having  property  and  agents,  and  licensed  to  do  business  in  Wisconsin 
was  "in  the  state"  within  the  meaning  of  the  statute,  and  that  stock 
in  such  corporation  held  by  a  resident  of  Wisconsin  was  exempt  from 
taxation.  State  ex  rel.  Trust  Co.  v.  Luech,  156  Wis.  121.  The  assess- 
ment considered  in  the  above  case  was  made  before  the  adoption  of 
the  income  tax  law  and  concurrent  exemption  of  "all  stocks  and  bonds 
not  otherwise  provided  for"  prescribed  by  subdivision  10  following. 
The  broader  exemption  contained  in  the  latter  act  impliedly  repealed 
or  rendered  nugatory  subdivisions  9  and  2m  preceding.  It  should 
be  borne  in  mind,  however,  that  all  of  these  provisions  exempting 
stocks,  bonds,  and  like  securities  from  taxation  refer  to  the  property 
tax  only.  Interest  and  dividends  from  such  stocks  and  bonds,  in- 
cluding interest  on  bonds  issued  by  Wisconsin  municipalities,  are 
taxable  under  the  income  tax  law. 

The  last  sentence  of  subdivision  10  was  inserted  to  guard  against 
interference  with  the  taxation  of  mortgagee's  interest  in  real  estate 
under  Sections  1042c  to  10421  of  the  Statutes,  but  as  these  sections 
have  since  been  repealed  by  Chapter  284,  1915,  this  provision  is 
effectually  nullified. 

Wearing  apparel,  furniture,  etc.  (11)  Wearing  apparel,  includ- 
ing personal  ornaments  and  jewelry  habitually  worn,  family  portraits, 
private  libraries,  not  exceeding  in  value  two  hundred  dollars,  kitchen 
and  other  household  furniture  and  furnishings,  one  piano,  organ  or 
melodeon  and  other  musical  instruments,  and  also  growing  crops,  in- 
cluding ginseng,  and  other  medicinal  plants. 

Personal  ornaments,  jewelry  habitually  worn  and  household  furniture 
and  furnishings  were  added  to  the  exemption  by  the  amendment  of 
1911.  The  limitation  of  household  furniture  and  musical  instruments 
to  two  hundred  dollars  in  value  was  stricken  out  by  the  same  amend- 
ment. The  words  "including  ginseng  and  other  medicinal  plants"  were 
added  by  the  amendment  of  1907.  As  the  subdivision  now  stands,  all 
wearing  apparel,  including  personal  ornaments  and  jewelry  habitually 
worn,  all  kitchen  and  household  furniture  and  furnishings,  one  watch, 
one  sewing  machine,  one  bicycle  and  one  piano,  organ  or  other  musical 
instrument  are  exempt  without  limitation  of  value. 

Miscellaneous  property.  (Ha)  (a)  The  tools  of  a  mechanic 
kept  and  used  in  his  trade  and  farm,  orchard  and  garden  machinery  im- 
plements and  tools,  actually  used  in  the  operation  of  any  farm,  orchard 
or  garden. 

(b)  One  bicycle  used  by  the  owner  in  his  business  or  for  pleasure, 
not  including  any  machine  propelled  in  whole  or  in  part  by  any 
mechanical  agency; 

(c)  One  sewing  machine  kept  for  the  use  of  the  owner  or  his  family; 

(d)  Firearms  kept  for  the  use  of  the  owner  not  exceeding  in  value 
twenty-five  dollars; 

(e)  Not  exceeding  five  colonies  (swarms)  of  honey  bees,  kept  for  the 
use  of  the  owner  and  his  family; 


Exemptions.  4? 

(f)  Poultry  not  exceeding  in  value  twenty-five  dollars; 

(g)  And  all  farm  animals  born  after  the  thirty-first  day  of  December 
next  preceding  the  day  of  assessment. 

(h)   One  watch  carried  by  the  owner. 

(12)  Provisions  and  fuel  provided  by  the  head  of  a  family  to  sustain 
its  members  for  six  months;  but  no  person  paying  board  shall  be  deemed 
a  member  of  a  family. 

Tools  and  uiacliinerj".  The  limitation  of  value  has  also  been  removed 
from  all  tools  of  a  mechanic  kept  and  used  in  his  trade  and  all  tarm, 
orchard  and  garden  machinery  and  tools  actually  used  in  operating  the 
same.  All  such  property  is  now  exempt  without  limitation  of  value. 
Private  libraries  are  exempt  to  the  extent  of  two  hundred  dollars  in 
value,  but  taxable  above  that  point.  Libraries  of  professional  men  such 
as  physicians,  lawyers  and  architects  are  considered  private  libraries 
within  the  meaning  of  this  subdivision. 

Threshing  machines,  feed  mills,  motor  engines  and  portable  sawing 
machines  owned  by  farmers  and  generally  used  in  threshing  or  grinding 
grain  or  sawing  wood  for  hire  are  not  considered  farm  machinery  and 
do  not  fall  within  the  exemption.  They  should  therefore  be  assessed  to 
the  owner  under  the  head  of  "other  personal  property."  Stationary 
machines  of  similar  character  principally  used  by  the  owner  on  his  own 
farm  would  seem  to  be  within  the  exemption,  even  if  occasionally  used 
in  doing  work  for  others  for  hire.     See  Cawker  v.  R.  R.  Comm.,  147  Wis. 

320. 

The  exemptions  prescribed  by  subdivisions  11  and  11a  supra  are  con- 
fined to  the  articles  enumerated  when  used  for  personal  or  household 
purposes.  All  such  property  is  ta.xable  when  carried  in  stock  as  mer- 
chandise or  held  for  sale  as  commodities.     Sec.  1040,  pages  54-58. 

Insurance  companies.  (13)  All  personal  property  of  all  insur- 
ance companies  that  now  are  or  shall  be  organized  or  doing  business  in 
this  state. 

All  insurance  companies  doing  business  in  this  state  are  required  to 
pay  taxes  on  their  gross  premiums  at  the  time  and  in  the  manner  pre- 
scribed by  Sections  51.31  to  51.344  of  the  Statutes.  Heal  estate  of  insur- 
ance companies  is  taxable  locally  in  the  same  manner  as  other  real 
estate  and  the  exemption  of  this  personal  property  and  income  is  in 
the  nature  of  compensation  for  the  taxes  paid  by  them  on  gross 
premiums. 

The  license  fee  imposed  upon  life  insurance  companies  by  Sections 
51.31  to  51.344  are  privilege  or  occupation  taxes;  and  while  not  subject 
to  the  constitutional  provision  tiiat  the  rule  of  taxation  shall  be  uni- 
form they  are  subject  to  the  general  euuality  clause  of  the  state  con- 
stitution and  the  clause  in  the  fourteenth  amendment  of  the  United 
States  Constitution  guaranteeing  equal  protection  of  tlie  law.  North- 
western Mutual  Life  Insurance  Co.  v.  State,  163  Wis.  484. 

The  license  fee  method  of  taxing  insurance  conii)anies  was  upheld  by 
the  court  on  the  ground  that  tlie  disparity  between  the  tax  so  imposed 
and  that  which  they  would  bear  if  taxed  upon  their  income  or  personal 
property  was  not  so  great  that  the  statute  could  be  called  arbitrary  or 
discriminatory,  and  this  decision  was  allirnied  by  the  United  States 
supreme  court.     N.  W.  Mut.  Ins.  Co.  v.  Wis.  247  U.  S.  132. 

liiUliond,  telograph  oompanios.  Subdivision  14,  relating  to  the  ex- 
emptions of  certain  railroad  jiroperty.  was  repealed  by  Chapter  692, 
Laws  of  l!tl3  and  Hiihdi vision  15,  relating  to  the  exemption  of  telegraph 


48  Assessment  and  Tax  Laws. 

companies,  was  repealed  by  Chapter  494,  Laws  of  1905.  The  substance 
of  both  these  subdivisions  was  consolidated  and  traiisferred  to  Chapter 
51  relating  to  the  taxation  of  public  utilities  and  now" appears  as  section 
51.24  of  the  statutes,  which  reads  as  follows: 

"Section  51.24.  Exemption  from  other  taxation.  The  taxes  im- 
posed by  this  chapter  upon  the  property  of  the  companies  defined 
in  section  51.02  shall  be  in  lieu  of  all  other  taxes  on  such  property 
necessarily  used  in  the  operation  of  the  business  of  such  companies 
in  this  state,  except  that  the  same  shall  be  subject  to  special  assess- 
ment for  local  improvements  in  cities  and  villages  and  except  the 
real  estate  of  telegraph  companies  which  shall  be  subject  to  local 
taxation  like  the  property  of  individuals.  The  taxes  so  imposed  and 
paid  by  such  companies  shall  also  be  in  lieu  of  all  taxes  on  the  siiares 
of  stock  of  such  companies  owned  or  held  by  individuals  of  this 
state  and  such  shares  of  stock  in  the  hands  of  individuals  shall  be 
exempt  from  further  taxation." 

Railroads  and  street  railways.  Under  chapter  51  the  tax  commission 
is  required  to  assess  the  property  of  all  steam  and  street  railways  and 
other  state  wide  public  service  companies  as  a  unit.  The  assessment 
so  made  covers  only  the  property  of  such  companies  as  is  used  or  em- 
ployed in  their  operation  and  reasonably  necessary  to  the  conduct  of 
their  business.  This  includes  the  "franchises,  rights-of-way,  road  beds, 
tracks,  stations,  terminals,  rolling  stock,  poles,  wires,  cables,  devices, 
appliances,  instruments  and  equipment"  of  such  companies  as  a  matter 
of  course  and  "all  other  real  and  personal  property  used  or  employed  in 
the  operation  and  conduct  of  the  business."  The  exemption  conferred  by 
section  51.24  is  limited  to  so  much  of  such  property  as  is  "necessarily 
used  in  the  operation  of  the  business  of  such  companies  in  this  state." 

Public  utility,  property  locally  taxable.  The  only  question  for  lo- 
cal assessors  to  determine,  therefore  is  whether  any  given  parcel  or  des- 
cription of  public  utility  property  is  in  fact  used  or  employed  in  the 
operation  of  its  business  or  reasonably  necessary  for  that  purpose.  This 
must  be  determined  according  to  the  principles  laid  down  by  the  courts 
from  which  the  following  rules  are  deduced;  (1)  All  property  of  a 
railroad  or  other  public  utility  company  used  exclusively  in  carry- 
ing on  the  business  of  such  company  is  exempt  from  local  taxation. 
(2)  All  property  of  a  railroad  or  other  public  utility  company  not  used 
in  the  operation  or  conduct  of  its  business  is  taxable  locally  like  the 
property  of  individuals.  (3)  Property  of  a  railroad  or  other  public 
utility  company  which  is  partly  used  for  utility  purposes  and  partly  for 
other  purposes  not  connected  with  the  operation  of  the  utility  or  which 
is  intermittently  used  for  both  purposes  is  taxable  or  exempt  according 
to  its  principal  use.  If  principally  used  for  railroad  or  utility  purposes, 
it  is  exempt  Tiom  local  taxation,  but  if  principally  used  for  private  pur- 
poses or  not  used  at  all  it  is  taxable. 

In  determining  whether  any  description  or  parcel  of  railroad  or 
utility  property  is  subject  to  local  assessment,  the  law  should  be  liber- 
ally construed  in  favor  of  the  utility  company.  Mil.  El.  Ry.  Co.  v.  Milw. 
95  Wis.  339;  Merrill  R.  d  L.  Co.  v.  Merrill  119  Wis.  249.  The  failure  to 
assess  property  of  such  companies  locally  does  not  operate  to  exempt 
it  from  taxation  altogether.  If  not  locally  assessed,  presumably  it  will 
be  included  in  the  unit  assessment  made  by  the  tax  commission,  and 
therefore  bear  its  proper  proportion  of  the  tax  burden.  The  cases  cit'ed 
in  the  following  paragraphs  indicate  as  clearly  as  practicable  when 
property  of  a  public  service  company  is  subject  to  local  taxation  and 
when  exempt  therefrom. 


Exemptions.  49 

Necessary  and  principal  use  for  railroad  pui'poscs.  In  defining  the 
word  "necessarily"  as  used  in  this  subdivision  the  supreme  court  has 
held  that  it  "does  not  mean  that  which  is  inevitable  or  absolutely  in- 
dispensable but  that  which  is  requisite  or  essential  as  those  terms  are 
ordinarily  used,  or  perhaps  that  which  is  reasonably  necessary  for  the 
accomplishment  of  the  purpose  intended."  Chicago,  St.  Paul,  etc.,  Ry. 
Co.  V.  Bayfield  Co.,  87  Wis.  188. 

Where  property  is  necessarily  used  as  above  defined  by  a  railway 
company  in  operating  its  road  "it  is  not  required  in  order  to  ex- 
empt it  from  local  taxation  to  be  used  exclusively  for  rauway  purposes, 
but  it  is  sufficient  if  it  is  principally  used  for  that  purpose."  Chicago  <6 
Milwaukee  Ity.  Co.  v.  Crawford  Co.  48  Wis.  667.  lilxciusive  aevuuon  oi 
any  given  property  to  the  carriage  of  persons  or  freight  by  a  railroad 
company  is  not  essential  to  such  exemption  but  principal  devotion 
thereto  will  suffice.  Chicago  d-  Milwaukee  Ry.  Co.  v.  Douglas  Co.  1^- 
Wis.  273. 

"The  term  'railroad'  fairly  includes  all  structures  which  are  neces- 
sary and  essential  to  its  operation.  A  grant  of  the  right  to  take  timoer 
for  a  railroad  includes  the  right  to  take  it  for  stat-on  houses,  depots, 
machine  shops,  side  tracks,  turn  outs,  water  stations,  etc."  U.  S.  v.  R.  R. 
Co.  150  U.  S.  3. 

"Lots  of  land  necessarily  used  for  repair  shops,  yards  or  depot  grounds 
or  for  the  protection  of  roadbed,  gravel  pits,  etc.,  if  adjoining  the  track 
are  exempt  from  local  taxation."  St.  P.  Ry.  Co.  v.  Milwaukee,  34  Wis. 
271. 

Land  which  was  leased  by  street  i-ailway  company  and  used  by  it  in 
the  operation  of  the  business  is  within  the  provision  of  this  subdivision 
and  is  to  be  considered  as  owned  by  such  company.  Merrill  R.  d  L.  Co.  v. 
Merrill,  119  Wis.  249. 

Special  assessments.  A  statute  exempting  property  from  taxation 
does  not  exempt  it  from  assessments  for  special  improvements.  Yatea 
V.  Milwaukee,  92  Wis.  352,  /  Coolcy  on  Taxation,  362.  The  statutes  ex- 
empting steam  and  street  railway  companies  from  local  taxation  ex- 
pressly provide  that  "the  same  shall  be  subject  to  special  assessments 
for  local  improvements  in  cities  and  villages."  Chap.  425  of  the  laws  of 
1903  creating  sections  1210  (k)  and  1210  (1)  of  the  statutes  further 
provides  that  the  property  of  "every  county,  village,  town  and  school 
district  within  the  state  and  of  every  corporation,  company  or  individ- 
ual operating  any  railroad,  street  railway,  telegraph,  telephone,  electric 
light  or  power  system  *  *  *  and  of  every  corporation  or  company 
whatever  shall  be  in  all  respects  subject  to  all  special  assessments  for 
local  improvements  in  the  same  manner  and  to  the  same  extent  as  to 
the  property  of  individuals."  Under  the  above  act  the  supreme  court 
held  property  of  a  railroad  company  used  for  right  of  way  purposes 
subject  to  sewer  tax  in  the  case  of  C.  M.  &  St.  P.  Ry.  Co.  v.  Jancsvillc, 
137  Wis  7,  and  in  a  very  recent  case,  in  further  construing  the  statute, 
held  "that  lands  of  a  railroad  used  only  for  right  of  way  purposes  are 
subject  to  special  assessments  for  street  improvements."  C.  M.  tC-  St. 
P.  Ry.  Co.  V.  City  of  Milwaukee,  148  Wis.  39.  It  seems  to  be  settled 
law  in  this  state,  therefore,  that  railroad  property  is  subject  to  assess- 
ment for  local  improvements  in  the  same  manner  and  to  the  same  extent 
as  the  property  of  individuals. 

Milwaukee  home  for  friendless.  (16)  The  real  estate  of  the  home 
of  the  friendless  in  the  city  of  Milwaukee,  not  exceeding  one  lot  in 
amount,  is  exempted  so  long  as  the  same  shall  continue  to  be  used  as 
such  home. 

4 


50  Assessment  and  Tax  Laws. 

Iiidustrial  fairs.  (17)  All  property  of  any  corporation  or  asso- 
ciation formed  under  the  laws  of  this  state  for  the  encouragement  of 
industry  by  agricultural  and  industrial  fairs  and  exhibitions  which 
shall  be  necessary  for  fair  grounds,  while  used  exclusively  for  such 
fairs  and  exhibitions;  provided,  the  quantity  of  land  so  exempt  shall 
not  exceed  eighty  acres,  and  that  such  corporations  or  associations 
may  permit  such  fairgrounds  to  be  used  for  celebrations  or  as  places 
of  amusement. 

Parks,  armories  and  oxide  of  zinc  plants.  ( 19 )  All  land  used  as  a 
public  park  or  monument  ground  belonging  to  any  military  organization 
and  not  used  for  gain  shall  be  exempt  from  taxation. 

(21)  The  armory  owned  by  any  regiment,  battalion  or  company  of 
the  Wisconsin  national  guard  and  used  for  military  purposes  by  such 
organization;  but  such  property  shall  be  subject  to  local  assessments 
for  the  improvement  of  streets  or  sidewalks,  or  for  the  construction  and 
repair  of  sewers  or  drains. 

(22)  The  property  of  any  corporation  or  association  fornied  under  the 
laws  of  this  state,  used  exclusively  for  the  purpose  of  manufacturing 
oxide  of  zinc  or  metallic  zinc  from  native  ores  of  the  state,  shall  be 
exempt  from  taxation  for  a  period  of  three  years. 

The  exemption  conferred  by  this  section  is  confined  to  property 
"used  exclusively  for  the  purpose  of  manufacturing  oxide  of  zinc  or 
metallic  zinc  from  native  ores  of  the  state."  It  does  not  apply  to  pro- 
perty of  such  companies  acquired  or  used  for  other  purposes  nor  to 
property  acquired  for  the  purpose  of  manufacturing  zinc  from  native 
ores  until  such  property  is  actually  and  exclusively  used  for  that  pur- 
pose.    D.  8.  8.  d  A.  R.  R.  Co.  V.  Douglas  Co.,  103  Wis.  75. 

Turner  societies.  (23)  All  of  the  real  and  personal  property  of  the 
turner  societies  which  are  or  may  be  incorporated  under  the  laws  of 
this  state,  which  is  used  exclusively  for  educational  purposes,  is  hereby 
exempted  from  taxation. 

Under  a  statute  limiting  exemptions  to  property  "used  exclusively 
for"  a  specified  purpose,  the  fact  that  the  income  of  the  property  is 
devoted  to  such  purpose  is  not  sufficient.  The  property  must  be  physic- 
ally used  for  the  purpose  for  which  the  exemption  is  claimed.  Thus 
where  portions  of  the  building  owned  by  a  turner  society  were  leased 
for  a  saloon  and  barber  shop  the  building  was  not  used  exclusively  for 
educational  purposes  within  the  meaning  of  this  subdivision,  even 
though  the  rentals  received  were  used  by  the  society  for  such  purposes. 
The  entire  property  was  held  taxable  in  this  case.  Gymnastic  Associa- 
tion V.  Milwaukee,  129  Wis.  429. 

Mutual  savings  and  building  &  loan  assns.  (24)  The  capital  stock, 
instalments  paid  in  and  securities  taken  for  moneys  advanced  to  its  own 
members  of  any  mutual  savings  fund  or  loan  and  building  association 
organized  under  the  laws  of  this  state. 

Art  gaUeries.  (26)  All  real  and  personal  property  of  any  public 
art  gallery  or  of  any  corporation  created  without  capital  stock  for  the 
sole  purpose  of  maintaining,  regulating  and  managing  a  public  art 
gallery  in  this  state  shall  be  exempt  from  taxation;  provided,  that  the 


Exemptions.  51 

public  shall  have  access  to  such  art  gallery  free  of  charge  not  less  than 
three  days  in  each  week. 

Telephone  companies.  (27)  The  property  of  all  telephone  com- 
panies and  of  persons,  associations  or  corporations  engaged  in  the  busi- 
ness of  transmitting  messages  by  telephone  or  the  renting,  letting  or 
keeping  of  telephones,  wires,  batteries  or  apparatus  for  that  purpose  ex- 
cept real  estate  not  exclusively  used  in  carrying  on  their  business. 

Telephone  companies  are  taxed  upon  their  gross  earnings  under  the 
license  fee  system  at  the  time  and  in  the  manner  specified  by  section 
51.35  of  the  statute  and  are  exempted  from  the  general  property  tax  for 
that  reason  except  as  to  "real  estate  not  exclusively  used  in  carrying  on 
their  business."  The  exemption  of  the  personal  property  of  a  telephone 
company  is  absolute,  but  its  real  estate  is  taxable  unless  exclusively 
used  in  carrying  on  the  telephone  business.  Under  the  decision  in 
G-yinnastic  Association  v.  Milwaukee,  129  Wis.  429,  it  would  seem  that 
the  renting  of  rooms  in  a  telephone  exchange  to  private  parties  or  the 
use  of  any  part  of  its  real  estate  for  other  than  telephone  purposes 
would  defeat  the  exemption  and  render  the  property  subject  to  local 
assessment. 

Cooperative,  trust  and  guaranty  companies.  (28)  The  capital 
stock  of  mutual  co-operative  corporations  organized  under  chapter  86. 

(31)  All  the  property  of  trust  or  annuity  corporations  organized  un- 
der chapter  86,  except  real  estate  owned  by  them. 

(32)  All  the  property  of  corporations  organized  under  chapter  86  for 
the  guaranty  of  title. 

Orphans'  home.  (33)  All  the  real  and  personal  property  of  any 
orphan  asylum  or  orphan's  home  located  in  the  state  so  long  as  the 
same  is  actually  used  for  such  home. 

Amended  by  Chap.  265,  1919. 

This  subdivision  was  amended  by  chap.  265,  1919,  by  striking  out  the 
word  "Milwaukee"  and  extending  the  exemption  to  all  orphan  asylums 
and  by  adding  "orphans'  home  located  in  the  state  so  long  as  the  same 
is  actually  used  for  such  home."  Ihe  effect  of  the  amendment  is  to  ex- 
tend the  exemption  to  all  orphan  asylums  and  orphans'  iiomes  in  the 
state  as  long  as  used  for  that  purpose. 

Beet  sugar  factories.  (34)  All  factories  or  plants  for  the  manu- 
facture and  refining  of  beet  sugar,  and  all  property,  real  or  personal, 
used  in  connection  therewith  and  necessary  to  the  prosecution  of  the 
business  thereof,  for  five  years  from  the  second  day  of  April,  1897,  ex- 
cept that  Hucli  real  property  shall  bo  subject  to  special  assessments  for 
local  improvements  in  cities  and  villages. 

It  will  be  observed  that  the  exemption  extended  to  beet  sugar  factories 
by  this  subdivision  was  limited  to  five  years  from  tho  second  day  of 
April  1897.  As  tliat  period  has  long  since  expired  the  i)roi)erty  of  all 
beet  sugar  factories  is  now  taxable  in  the  same  manner  :iiid  to  the  same 
extent  as  the  property  of  other  manufacturing  concerns. 

Plank  and  toll  roads.  (35)  All  I  In'  property  of  every  kind  actu- 
ally used  in  operating  any  plank  or  toll   road. 


52  Assessment  and  Tax  Laws. 

Real  estate  held  in  trust.  (36)  No  real  estate  belonging  to  or 
held  iu  trust  for  this  state,  exempt  from  taxation  by  the  laws  of  this 
state,  shall  be  subject  to  special  taxes  or  assessments  for  local  im- 
provements, notwithstanding  any  different  or  inconsistent  provision 
in  any  city  charter. 

Public  parks.  (37)  Any  and  all  lands  owned  or  possessed  exclu- 
sively for  the  public  use  as  public  parks  or  grounds  by  any  city  or 
village  in  this  state  shall  hereafter  be  exempt  from  taxation.  Any 
certificate  or  certificates  of  sale  of  such  lands  for  unpaid  taxes  now  or 
hereafter  held  by  any  county  board  may  be  canceled  by  the  vote  of  a 
major  part  of  the'  supervisors  of  such  board,  in  the  discretion  of  such 
board,  and  upon  application  therefor  by  a  city  or  village  having  posses- 
sion of  such  lands. 

Bridge  across  St.  Croix  or  Mississippi  rivers.  (38)  So  much  of 
any  bridge  across  the  St.  Croix  or  Mississippi  rivers,  together  with 
the  necessary  highways  and  approaches  thereto  as  lies  in  this  state 
and  is  open  to  the  general  public  for  highway  purposes,  whether  toll 
be  charged  thereon  or  not,  owned  exclusively  by  any  county,  city, 
village  or  town  in  this  state  or  in  the  state  of  Minnesota,  or  owned 
jointly  by  any  county,  city,  village  or  town,  together  with  any  other 
county,  city,  village  or  town  in  either  of  said  states,  shall  be  exempt 
from  taxation. 

Religious  and  educational  corporations.  (39)  (a)  The  lands  not 
exceeding  ten  acres,  together  with  the  buildings  thereon,  not  being 
within  the  limits  of  any  incorporated  city  or  village,  owned  by  cor- 
porations organized  under  the  laws  of  this  state  for  moral,  religious 
and  educational  purposes  and  used  by  them  exclusively  for  the  holding 
of  annual  encampments  or  assemblies,  for  moral,  religious  and  educa- 
tional purposes,  are  hereby  exempted  from  taxation. 

(b)  The  benefits  of  this  subsection  shall  cease  to  be  enjoyed  by  any 
such  corporation  if  it  shall  at  any  time  appear  that  a  dividend  has  been 
declared  on  its  stock,  or  that  a  division  of  profits  has  been  made,  in 
any  manner,  among  all  or  any  of  its  members. 

(c)  The  maintenance  on  such  grounds  by  such  corporation  of  cot- 
tages or  other  structures  for  the  use  and  accomodations  of  persons 
attending  such  encampments  or  assemblies  shall  not  deprive  such  cor- 
poration of  the  exemption  privilege  hereby  granted,  but  such  exemp- 
tions shall  not  extend  to  buildings  on  such  grounds  owned  by  persons 
other  than  such  corporation. 

See  note  to  subdivision  3,  p.  43,  supra. 

Feeble-minded  home.      (40)   All  real  property,  not  exceeding  one 

,  hundred  and  twenty  acres,  and  personal  property   of  the  Evangelical 

Lutheran  Home  for  Feeble-Minded,  located  at  Watertown,  Wisconsin, 

so  long  as  said  property  is  actually  used  and  occupied  for  a  home  for 

feeble-minded. 


Exemptions.  53 

G.  A.  R  halls.  (41)  All  memorial  halls  owned  by  the  Grand  Army 
of  the  Republic,  or  soldiers'  memorial  associations,  duly  incorporated 
under  the  laws  of  this  state  without  capital  stock  and  actually  occupied 
'by  a  post  of  the  Grand  Army  of  the  Republic,  the  Women's  Relief 
Corps,  or  a  camp  of  the  Sons  of  Veterans,  which  now  contain,  or  shall 
hereafter  have  placed  therein,  memorial  tablets  in  permanent  form  of 
marble,  brass,  bronze,  or  other  suitable  material  on  which  are  inscribed 
all  the  known  names  of  the  enlisted  men  of  a  given  town,  city,  or 
county,  who  died  in  the  service  during  the  civil  war,  shall  be  exempt 
from  taxation,  and  the  renting  of  such  halls  shall  not  cause  them 
to  be  taxed,  provided  the  income  from  such  rentals  shall  be  devoted 
exclusively  to  the  maintenance  of  such  halls. 

Soldiers'  memorial  buildings.  (42)  All  buildings  erected  or  pur- 
chased as  memorials  to  the  soldiers,  sailors  and  marines  of  Wisconsin 
who  served  the  nation  in  the  great  war  against  Germany  and  its  allies 
by  any  county,  city,  town  or  village  acting  through  an  association  or 
commission  incorporated  without  capital  stock  under  the  laws  of  this 
state  maintained  and  controlled  by  commissioners  or  trustees  ap- 
pointed in  accordance  with  the  provisions  of  section  937e — 1.  Any  such 
association  or  corporation  may  rent  said  buildings  or  portions  thereof 
for  such  public  purposes  as  it  sees  fit  not  inconsistent  in  accordance 
with  the  purposes  for  which  said  memorials  were  erected,  provided 
that  all  income  received  from  the  rental  of  rooms  or  halls  in  such 
building  is  used  in  the  maintenance  of  said  building. 

Created  by  Chap.  598,  1919. 

Community  houses.  (47)  All  real  and  personal  property  of  any 
community  house  district  organized  under  the  provisions  of  sections 
937f  to  937s,  inclusive. 

Created  by  Chap.  430,  1919. 

Forest  tree  plantations  exempt  from  taxation.  Section  28.03.  The 
owner  of  any  tract  of  land  in  this  state  who  shall  set  apart  any 
specific  portion  tliereof,  not  exceeding  forty  acres,  for  forest  culture 
and  plant  the  same  with  timber  or  forest  trees,  not  less  than  one  thou- 
sand two  hundred  to  the  acre,  shall  be  exempted  from  taxation  for  the 
period  of  thirty  years  from  the  time  of  such  planting  to  timber  or 
forest  trees.  Such  exemption  shall  only  be  allowed  on  condition  that 
said  planted  trees  are  kept  alive  and  in  a  healthy  condition.  A  state- 
ment or  return  of  such  plantings  shall  be  made  to  the  assessors  when 
makng  the  annual  assessment,  wlich  returns  shall  be  verified  by  the 
assessors  and  made  the  basis  of  such  lax  exemption.  After  said  trees 
have  been  planted  ten  years,  the  owner  nuiy.  without  waiving  the  tax 
exemption,  thin  out  the  same  so  tlnit  not  less  tliaii  six  hundred  trees 
shall  be  left  upon  each  acre. 

Created  by  Chapter  263,  Laws  of  lit  17,  Sections  2S.ni  to  28.13  follow- 
ing prescribe  the  comiitions  upon  wliicii  the  exemption  is  allowed  and 
the  steps  necessary  to  secure  the  same.  The  exemption  relates  to  trees 
and  timber  produced  by  cultivation  only  and  applies  to  corporations 
and  partnerships  as  well  as  to  individuals.  Chapter  28  of  the  statutes 
should  be  consulted   for  further  details. 


54  Assessment  and  Tax  Laws. 


CHAPTER  V 


TAXABLE  PEOPERTY,  HOW  AND  WHERE  ASSESSED; 
OCCUPATION   TAXES 

Sections  1039  to  1059,  inclusive. 

Real  i»roperty;  where  assessed.  Section  1039.  All  real  property 
not  expressly  exempt  from  taxation  shall  be  entered  upon  the  assess- 
ment roll  in  the  assessment  district  where  it  lies. 

Where  the  assessment  was  made  by  the  officers  of  a  town  in  which  the 
lands  were  not  and  never  had  been  situated  the  deed  was  void  and  the 
statute  of  limitations  did  not  run  in  its  favor.  Wadleigh  v.  Marathon 
Co.  59  Wis.  546.    Smith  vs.  Sherry,  54  id.  114. 

It  may  be  unwise  or  even  unjust  to  include  agricultural  lands  within 
a  city  or  village  and  impose  upon  them  the  additional  burdens  of 
such  municipalities.  But  there  is  no  remedy  in  the  courts.  The  leg- 
islature is  the  sole  .iudge  of  the  matter.  Washburn  vs.  Oshkosh.  60 
Wis.  453;  Slauson  v.  Racine,  13  id.  398;  Janesvillc  v.  Markee,  18  id.  350. 

The  only  exception  to  the  rule  prescribed  by  this  statute  is  in  the 
case  of  the  real  estate  of  public  utility  companies,  which  is  required 
to  be  assessed  in  connection  with   the  franchise  and   other  prooerty 

The  property  of  a  public  service  corporation,  like  a  railway,  including 
its  franchise,  terminals,  and  real  and  personal  property,  reasonably 
necessary  to  be  used  and  in  fact  used  in  the  performance  of  its  duties 
to  the  public  is  an  entirety,  and  is  not  to  be  separated  for  the  purpose 
of  taxation.  Minneapolis,  St.  P.  tt-  S.  8.  M.  R.  Co.  v.  Douglas  County, 
159  Wis.  408,  412. 

Personal  property;  where  assessed.  Section  1040.  1.  All  per- 
sonal property  shall  be  assessed  in  the  assessment  district  where  the 
owner  resides,  except  as  otherwise  provided.  If  such  owners  be  nonres- 
idents of  the  state,  or  foreign  associations  or  corporations,  but  having 
an  agent  residing  in  this  state  in  charge  of  such  property,  ,then  the 
same  shall  he  assessed  in  the  district  where  such  agent  resides;  other- 
v/ise  in  the  district  where  the  same  is  located,  except  as  otherwise 
provided. 

2.  When  personal  property  held  by  copartners,  joint  owners,  or 
owners  in  common  shall,  under  the  foregoing  provisions,  be  required 
to  be  assessed  in  the  district  in  which  such  owners  reside  and  such 
copartners,  joint  or  co-owners  shall  not  all  reside  in  the  same  district, 
such  property  shall  be  assessed  in  the  district  in  which  they  shall  have 
their  principal  office  or  place  of  business;  and,  if  there  be  no  such 
principal  office  or  place  of  business,  then  in  the  dstrict  in  which 
such  property  shall  be  located. 


Personal  Property,  AVhere  and  How  Assessed.  55 

Where  property  located.  3.  Merchants'  goods,  wares,  commodi- 
ties kept  for  sale,  tools  and  machinery,  manufactuvei's'  stock,  furni- 
ture and  equipment  used  in  any  business,  trade  or  profession,  farm 
Implements,  cordwood,  live  stock,  and  farm  products,  excepting 
grain  in  warehouse,  saw  logs,  timber,  railroad  ties,  lumber  and  other 
forest  products  except  as  hereinafter  provided,  shall  be  assessed  in 
the  district  where  located. 

Where  mill  is  located.  4  Saw  logs  or  timber  in  transit,  which  are 
to  be  sawed  or  manufactured  in  any  mill  within  this  state,  which  is 
owned  or  leased  by  the  owner  of  such  logs  or  timber  or  in  which  such 
logs  or  timber -are  to  be  sawed  or  manufactured  by  or  for  the  owner 
thereof,  shall  be  deemed  located  and  shall  be  assessed  in  the  district 
in  which  such  mill  may  be  located.  Saw  logs  or  timber  shall  be  deemed 
in  transit  when  the  same  are  being  transported  either  by  water  or  rail 
or  shall  have  been  removed  from  the  district  in  which  the  same  shall 
have  been  cut  and  shall  be  banked,  decked,  piled,  or  otherwise  tem- 
porarily placed  or  stored  in  some  other  district  for  transportation  to 
such  mill;  but  when  such  logs  or  timber  are  banked,  decked,  piled,  or 
otherwise  temporarily  placed  or  stored  for  transportation  in  the  dis- 
trict in  which  the  same  shall  have  been  cut,  they  shall  be  deemed 
located  and  shall  be  assessed  in  such  district. 

Statement  of  logs  and  timber.  5.  On  or  before  the  twenty-fifth 
day  of  June,  1913,  and  on  or  before  the  tenth  day  of  May  in  each 
year  thereafter,  the  owner  of  such  logs  or  timber  shall  furnish  the 
assessor  of  the  district  in  which  such  mill  is  located  and  also  the 
assessor  of  the  district  in  which  such  logs  and  timber  are  located  on 
the  first  day  of  May  preceding,  a  verified  statement  of  the  amount, 
character  and  value  thereof,  designating  the  assessment  district  in 
which  the  same  are  to  be  sawed  or  manufactured.  Any  assessment 
made  in  accordance  with  such  statement  shall  be  valid  and  binding 
on  the  owner  notwithstanding  any  subsequent  change  as  to  the  place 
where  the  same  may  be  sawed  or  manufactured.  If  the  owner  of 
.such  logs  or  timber  shall  fail  or  refuse  to  furnish  the  statement 
herein  provided  for  or  shall  intentionally  make  a  false  statement,  he 
shall  be  subject  to  the  penalties  prescribed  by  section  1056a  of  the 
statutes. 

Araessed  durinR  .Xpril.  C.  It  shall  be  tlic  duly  of  the  assessor  of 
the  assessment  district  in  which  any  saw  logs,  timber,  railroad  ties. 
or  telegraph  poles  owned  by  nonresidents  may  ho  located  to  ascertain 
at  any  time  during  the  montli  of  April  in  each  year  the  amount  of  such 
properly  in  his  assessment  district,  by  actual  view  as  far  as  practic- 
able, fix  the  value  of  said  property,  and  assess  the  same  to  said  owners 
as  other  personal  property  is  valued  and  assessed. 

DlfTeront  districts.  7.  As  between  school  districts,  the  location 
of  personal  property  for  taxation  shall  be  determined  by  the  same 
rules   as  between   assessment   dlstriits;    providfd.   that    whenever   the 


56  Assessment  and  Tax  Laws. 

owner  or  occupant  shall  reside  upon  any  contiguous  tracts  or  parcels 
of  land  which  shall  lie  in  two  or  more  assessment  districts,  then  the 
farm  implements,  live  stock,  and  farm  products  of  such  owner  or 
occupant  used,  kept,  or  being;  upon  such  contiguous  tracts  or  parcels 
of  land,  shall  he  assessed  in  the  assessment  district  where  he  resides 
at  the  time  of  such  assessment. 

Change  of  locatlbn.  8.  No  change  of  location  or  sale  of  any  per- 
sonal property  after  the  first  day  of  May  in  any  year  shall  affect  the 
assessment  made  in  such  year. 

Sawlogs  In  transit.  9.  Any  assessment  of  sawlogs  or  timber  in 
transit  as  above  defined  made  under  the  provisions  of  chapter  81  of  the 
laws  of  1913  shall  be  deemed  as  of  no  effect  and  superseded  by  the 
assessment  made  of  such  logs  and  timber  under  the  provisions  of  this 
section.     Subsection  3  amended  by  Chap.  548,  1919. 

This  section  relates  exclusively  to  the  place  of  assessment  of  personal 
property  and  should  be  read  in  connection  with  sections  10.51  and  20.24 
— 77q  of  the  statutes.  Broadly  stated  the  place  of  assessment  of  per- 
sonal property  is  determined  by  either  the  residence  of  the  owner 
or  the  location  of  the  property,  except  in  the  case  of  logs  and  timber 
in  transit.  Subdivision  1  requires  all  personal  property  to  be  asses- 
sed where  the  owner  resides  unless  otherwise  provided.  This 
is  the  general  rule  and  should  be  followed  in  the  absence 
of  express  provisions  to  the  contrary.  The  following  subdivisions, 
however,  require  nearly  all  tangible  personal  property  to  be  assessed 
where  located,  and  a  rule  declaring  that  all  tangible  personal  property 
shoud  be  assessed  where  located  except  as  otherwise  provided  would 
more  accurately  express  the  scope  of  the  statute. 

Scope  and  construction  of  section.  By  grouping  the  various 
classes  of  personal  property  enumerated  according  to  the  principle 
which  determines  the  place  of  assessment,  its  provisions  may  be  sum- 
marized as  follows:  (1)  In  the  district  wTiere  located.  All  personal 
property  of  nonresidents  having  no  agent  in  this  state,  merchants' 
goods,  wares,  commodities  kept  for  sale,  tools  and  machinery,  manufac- 
turers' stock,  furniture  and  equipment  used  for  bvisiness  purposes,  cord 
wood,  livestock,  farm  products,  grain  in  ware  house,  when  taxable,  leaf 
tobacco,  railroad  ties,  sawlogs  and  timber  (except  when  intended  to  be 
sawed  in  this  state)  and  other  forest  products  should  be  assessed  in 
the  district  where  located.  (2)  Saw  logs  and  timber  in  transit  which 
are  to  be  sawed  or  manufactured  in  this  state  by  or  for  the  owner 
should  be  assessed  in  the  district  where  they  are  to  be  sawed  or  man- 
ufactured. (3)  All  other  personal  property  should  be  assessed  in  the 
district  where  the  owner  resides  if  a  resident  of  the  state,  but  if  such 
owner  be  a  nonresident  or  foreign  corporation  and  such  property  is 
in  charge  of  an  agent  residing  in  this  state,  then  the  assessment  must 
be  made  in  the  district  where  the  agent  resides.  (4)  Shares  of  stock 
in  state  and  national  banks  and  trust  companies  and  personal  property 
of  co-partnerships,  joint  owners  and  owners  in  common  when  such 
owners  do  not  reside  in  the  same  district  must  be  assessed  in  the  dis- 
trict where  such  bank,  trust  company  or  principal  office  or  place  of 
business  of  such  cornoration  is  located. 

Court  decisions.  Manufactured  lumber,  railroad  ties,  telegraph  poles 
and  posts  when  kept  for  sale  are  merchants'  goods  and  must  be  assessed 


Personal  Property,  Where  and  How  Assessed.         57 

where  located.  Washburn  v.  Oshkosh,  60  Wis.  453;  Eagle  River  v. 
Brown,  85  Wis.  76.  Logs  owned  by  non-residents  which  have  been  cut, 
drawn  and  banked  upon  a  stream  to  be  run  and  floated  down  the 
stream  when  the  water  should  rise,  may  be  taxed  in  the  state  where 
located  unless  they  have  actually  been  started  upon  their  transporta- 
tion in  a  continuous  route  or  journey.  After  thev  have  so  started, 
temporary  delays  do  not  make  them  taxable  at  the  place  of  such 
delay.  C'oe  v.  Earl  116  U.  S.  517.  The  term  "saw  logs"  does  not  in- 
clude lumber,  timber,  railroad  ties,  etc.  which  are  merchants'  goods, 
wares  and  commodities  kept  for  sale.     Mitchell  v.  Plover  53  Wis.  5-ib. 

Under  the  act  referred  to  logs  which  had  been  cut  in  one  town  withm 
six  months  prior  to  April  1st  and  piled  there  for  shipment  and  which 
were  actually  shipped  into  another  town  before  that  date  never  had 
a  situs  in  the  town  where  they  were  so  piled  but  were  subject  to  tax- 
ation in  the  town  into  which  they  we're  shipped.  Day  v.  Pelican  94 
Wis.  503. 

Certain  staves  were  to  be  delivered  at  a  railway  track  in  a  certain 
city  and  to  be  inspected  and  counted  by  the  vendee.  These  staves  were 
delivered  at  such  track  prior  to  May  1st  but  were  not  inspected  and 
counted  until  after  that  date.  As  the  vendee  was  not  to  make  a  selec- 
tion title  passed  at  time  of  delivery  and  they  were  properly  assessed  to 
the  vendee.     Allen  v.  Greenwood,  147  Wis.  626. 

Where  a  number  of  posts  and  poles  were  cut,  inspected  and  peeled  in 
one  county  and  gradually  shipped  therefrom,  some  to  a  yard  in  another 
county  and  some  to  purchasers,  they  were  kept  for  sale  within  the  mean- 
ing of  this  section  in  the  first  county  and  were  taxable  therein.  Valen- 
tine Clark  Co.  vs.  Shawano  Co.  120  Wis.  310. 

Logs  situated  at  the  principal  place  of  business  of  the  owner  thereof 
upon  the  first  day  of  May  are  to  be  assessed  as  at  such  place,  unless  the 
intention  is  to  transport  the  same  to  some  other  place  in  the  state  to 
be  manufactured  into  lumber,  when  they  are  to  be  assessed  in  the  place 
where  they  are  to  be  manufactured.    State  vs.  Fisher,  124  Wis.  271. 

Residence.  The  words  "district  where  the  owner  resides"  refer 
to  and  mean  the  district  in  which  such  owner  has  h.s  legal  place  of 
residence  or  domicile,  as  distinguished  from  that  which  is  merely  his 
place  of  abode  for  the  time  being.  "Residence  is  not  lost  by  leaving  it 
for  temporary  purposes  if  the  intention  remains  to  return  after  such 
purpose  is  accomplished.  The  general  rule  is  that  a  man  must  have  a 
habitation  somewhere,  that  he  can  have  but  one,  and  that  in  order  to 
lose  one  he  must  acquire  another.  Kellogg  v.  Whinebago  Co.,  42  Wis.  97. 
Residence  signifies  a  permanent  home  and  principal  establishment  to 
which  whenever  he  is  absent  he  has  the  intent. on  of  returning."  Mil- 
ler v.  Sovereign  Camp  W.  0.  W.  140  Wis.  508—9. 

The  statute  relating  to  the  residence  of  electors  provides  that  tem- 
porary absence  Ivuin  home  with  intention  of  returning  shall  not  deprive 
a  party  of  his  residence,  and  that  neither  intention  to  acquire  a  new 
residence  without  removal,  nor  removal  without  intention,  shall  effect 
a  change  of  residence.  .Subdivisions  3  and  9,  section  69  of  Wisconsin 
statutes. 

Personal  property  in  the  hands  of  an  executor  or  administrator  should 
be  assessed  at  his  domicile  and  not  at  the  (ionncilc  of  the  testator. 
Fond  du  Lac  v.  Estate  of  Olto,  113  Wis.  39. 

As  to  the  residence  of  a  corporation  for  the  purpose  of  taxation,  see 
sec.   1041  post. 

Property  held  by  agent  may  be  assessed  without  luiniiiig  ilie  agent  as 
such.    Mcrrilt  v.  Lumber  Co.  75  Wis.  142. 

OlmnKc  of  location.  Tiic  assessment  of  logs  in  a  town  In  which 
they  are  lianked  and  kept  lor  sale  to  the  person  who  owns  tlieui  on  May 
1st  Is  not  affected  by  their  subsequent  sale  noi-  by  tiie  lacl  Ihal   Hu    imi 


58  Assessment  and  Tax  Laws. 

chaser  had  them  listed  and  assessed  to  him  as  a  manufacturer  in  an- 
other town.  There  is  no  authority  in  an  assessor  or  board  of  review 
to  substitute  the  name  of  a  person  who  purchases  such  property  after 
the  1st  of  May  in  lieu  of  the  person  who  owned  it  on  that  day.  Eagle 
River  v.  Broun,  85  Wis.  76. 

But  where  logs  are  manufactured  into  lumber  at  the  place  ro 
which  they  had  been  shipped  prior  to  May  1,  and  on  that  day  the  lum- 
ber was  sold  to  third  parties,  the  vendor  was  not  liable  to  assessment 
therefor.  The  assessment  is  to  be  made  after  May  1,  but  in  general  as 
of  that  date.    Day  v.  Pelican,  94  Wis.  503. 

Ice  cut  and  stored  in  an  ice  house  is  a  commodity  and  is  assess- 
able as  personal  property,  in  the  district  where  located,  under  the  third 
sentence  of  Sec.  1040,  Stats.,  if  kept  there  for  sale,  even  though  the 
owner  resides  in  another  district  and  negotiates  sales  in  that  other 
district,  making  shipments  by  rail  from  the  place  where  the  ice  is 
located  to  purchasers  in  other  parts  of  this  state  or  in  other  states,  and 
if  not  kept  for  sale,  such  ice  is  nevertheless  taxable  in  that  district, 
under  the  fifth  sentence  of  sec,  1040,  stats.  State  ex  rel.  Lake  Neba- 
gamon  Ice  Co.  v.  McPhee,  Village  Clerk,  149  Wis.  76. 

Incorporated  companies.  Section  1041.  The  residence  of  an  in- 
corporated company,  for  the  purposes  of  the  preceding  section,  shall 
be  held  to  be  in  the  assessment  district  where  the  principal  office  or 
place  of  business  of  such  company  shall  be. 

The  franchises  and  other  property,  real  and  personal,  of  a  street 
railway  company  are  an  entirety  and  must  be  assessed  in  the  district 
where  its  principal  office  or  place  of  business  is.  State  v.  Anderson, 
90  Wis.  550,  564. 

That  provision  of  sec.  1772  which  expresses  that  the  articles  of  in- 
corporation shall  state  "the  name  and  location"  of  the  corporation  does 
not  authorize  the  fixing  the  place  where  the  principal  office  or  place  of 
business  of  the  corporation  shall  be  for  the  purpose  of  taxation.  Where 
the  articles  of  a  corporation  which  owned  and  ran  a  large  number  of 
vessels  on  the  great  lakes  expressed  that  its  principal  office  should  be 
in  the  town  of  Lake,  near  the  city  of  Milwaukee,  and  the  corporation 
was  named  in  the  articles  the  "Milwaukee  steamship  company,"  the 
fact  that  it  had  an  office  in  that  town  in  which  all  the  meetings  of  the 
directors  were  held  did  not  prevent  it  from  being  subject  to  taxation 
in  Milwaukee,  it  appearing  that  all  the  other  business  of  the  corpora- 
tion was  transacted  at  the  office  of  its  president  and  secretary  there, 
they  being  insurance  and  vessel  agents  in  that  city.  Milwaukee 
Steamship  Co.  v.  Milwaukee,  83  Wis.  590. 

Assessment  of  vessels.  Section  1042a.  1.  That  in  consideration 
of  an  annual  payment  into  the  treasury  of  any  town,  village  or  city 
where  such  property  is  assessable  by  the  owner  of  any  steam  vessel, 
barge,  boat  or  other  water  craft,  owned  within  this  state,  or  hailing 
from  any  port  thereof,  and  employed  regularly  in  interstate  traffic  in  the 
navigation  of  international  waters,  of  a  sum  equal  to  three  cents  per 
net  ton  of  the  registered  tonnage  thereof,  such  payment  shall  be  re- 
ceived in  lieu  of  all  taxes,  and  said  steam  vessel,  barge,  boat  or  other 
water  craft  shall  be  and  the  same  is  hereby  made  exempt  from  all 
further  taxation,  either  state  or  municipal. 


Personal  Property,  Where  and  How  Assessed.  59 

2.  The  owner  of  any  steam  vessel,  barge,  boat  or  other  water  craft, 
hailing  from  any  port  of  this  state,  "and  so  employed  in  the  navigation 
of  international  waters,"  desiring  to  comply  with  the  terms  of  this 
section,  shall  annually,  on  or  before  the  first  day  of  May,  file  with  the 
clerk  of  such  town,  village  or  city  a  verified  statement,  in  writing,  con- 
taining the  name,  port  of  hail,  tonnage  and  name  or  owner  of  such 
steam  vessel,  barge,  boat  or  other  water  craft,  and  shall  thereupon  pay 
into  the  said  treasury  of  such  town,  village  or  city  a  sum  equal  to  three 
cents  per  net  ton  of  the  registered  tonnage  of  said  vessel,  and  the  treas- 
urer shall  thereupon  issue  his  receipt  therefor.  All  vessels,  boats  or 
other  water  craft  not  regularly  employed  in  interstate  traffic  in  the 
navigation  of  international  waters,  and  all  private  yachts  or  pleasure 
boats  belonging  to  inhabitants  of  this  state,  whether  at  home  or  abroad, 
shall  be  taxed  as  personal  property. 

International  waters.  This  section  affects  only  steam  vessels, 
barges,  boats  or  other  water  craft  owned  within  this  state  or  hailing 
from  any  port  thereof  which  are  "employed  regularly  in  interstate 
traffic  in  the  navigation  of  international  waters."  The  term  "inter- 
national waters"  is  understood  to  include  the  Great  Lakes  but  not  in- 
land waters  nor  the  Mississippi,  St.  Croix  or  St.  Louis  Rivers. 

Interstate  traffic.  The  effect  of  the  section  is  further  limited  to 
steam  vessels,  barges,  boats  or  other  water  craft  "employed  regularly  in 
interstate  traffic,"  which  would  limit  its  operation  to  boats  regularly 
employed  in  traffic  between  the  ports  of  this  and  other  states  on  Lake 
Superior  and  Lake  Michigan.  All  pleasure  boats  and  all  other  water 
craft  plying  between  different  ports  of  this  state  and  boats  used  on  the 
rivers  and  lakes  of  this  state,  including 'the  Mississippi,  St.  Croix  and 
St.  Louis  Rivers  are  therefore  still  taxable  under  section  1042a,  except 
as  modified  by  sec.  1038,  11a  (1). 

Payment  of  tonnage  tax.  The  operation  of  the  statute  is  further 
limited  to  the  taxation  of  boats  and  vessels  the  owners  of  which  shall 
annually  on  or  before  the  first  day  of  May  file  with  the  clerk  of  the  town, 
village  or  city  in  which  the  same  are  taxable  the  verified  statement  and 
pay  the  tonnage  tax  provided  for  in  paragraph  two.  If  such  statement 
is  not  filed  within  the  time  required  boats  and  vessels  engaged  in  inter- 
state commerce  in  the  navigation  of  international  waters  would  seem  to 
be  subject  to  taxation  as  heretofore. 

"Leaf  tobacco.  Skciion  1(H2I).  Leaf  tobacco,  whether  in  the 
hands  of  the  grower  or  dealer,  shall  be  listed  and  valued  by  the  assessor 
of  the  assessment  district  where  the  same  is  located  on  May  first  of  the 
year  in  which  the  assessment  is  to  be  made,  and  no  tobacco  then  lo- 
cated In  this  state  shall  be  considered  in  transit  imless  it  has  actually 
been  started  on  its  journey  or  has  been  delivered  and  consigned  to  a 
common  carrier  for  shipment.  Any  assessor  who  shall  knowingly  fail 
to  list  and  value  according  to  law  any  and  all  leaf  tobaeeo  located  in 
his  district  on  May  first  of  the  year  of  making  his  assessment  sliall  be 
punished  as  provided   in  section  4550. 


60  Assessment  and  Tax  Laws. 

TO  WHOM   TO  BE   ASSESSED. 

Real  property.  Section  1043.  Real  property  shall  be  entered  in 
the  name  of  the  owner,  if  known  to  the  assessor,  otherwise  to  the 
occupant  thereof  if  ascertainable,  and  otherwise  without  any  name. 
The  person  holding  the  contract  or  certificate  of  sale  of  any  real  prop- 
erty contracted  to  be  sold  by  the  state,  but  not  conveyed  shall  be 
deemed  the  owner  for  such  purpose.  The  undivided  real  estate  of 
any  deceased  person  may  be  entered  to  the  heirs  of  such  person  with- 
out designating  them  by  name.  The  real  estate  of  an  incorporated  com- 
pany shall  be  entered  in  the  same  rrianner  as  that  'of  an  individual. 
Real  property  held  under  lease  from  any  religious,  scientific,  literary  or 
benevolent  association,  but  otherwise  exempt,  shall  be  assessed  to  the 
lessee.  All  buildings  on  lands  under  lease  or  permit,  including  build- 
ings located  on  railroad  right  of  way  or  on  other  lands  not  subject  to 
local  assessment,  shall  be  assessed  as  real  estate  to  the  owners  of  such 
buildings,  if  known,  otherwise  as  above  provided.  The  tax  thereon 
may  be  enforced  in  the  same  manner  as  other  real  estate  taxes  or  by 
action  of  debt  as  prescribed  by  section  1107a  for  the  collection  of  taxes  . 
on  personal  property. 

Amended  by  chapter  244,  1919,  by  adding  the. last  two  sentences. 
The  effect  of  the  amendment  is  to  transfer  buildings  on  leased  land 
from  the  personal  property  to  the  real  estate  column  and  to  require 
such  buildings  to  be  assessed  to  the  owner  thereof.  The  land  itself 
should  be  assessed  to  the  landlord  or  owner  and  all  buildings  thereon 
owned  by  a  tenant  or  licensee  to  the  latter  as  real  estate.  Machinery 
installed  in  a  building  on  leased  lauds  in  such  a  manner  as  to  consti- 
tute fixtures,  if  owned  in  common  with  the  land,  should  be  assessed 
in  connection  with  and  as  part  of  such  building.  The  tax  thereon  may 
be  enforced  either  by  tax  sale  as  in  the  case  of  other  real  estate,  or  by 
action  of  debt  as  in  the  case  of  personal  property. 

It  is  important  that  assessors  make  diligent  effort  to  ascertain  the 
name  of  the  owner  or  other  person  to  whom  real  estate  should  be 
assessed.  If  the  land  is  assessed  to  the  owner  or  occupant,  the  tax 
may  be  enforced  by  seizure  and  sale  of  personal  property  belonging  to 
such  owner,  but  if  the  land  is  not  assessed  to  the  owner  and  is  entered 
upon  the  roll  as  "unknown"  it  is  doubtful  whether  the  tax  can  be  col- 
lected out  of  other  property. 

Court  decisions. 

The  person  to  whom  land  is  assessed  cannot  resist  payment  of 
taxes  thereon  upon  the  ground  that  he  is  merely  an  occupant.  McLean 
V.  Cook,  23  Wis.  364.  The  husband  who  resides  with  his  wife  is  not 
the  occupant  of  her  separate  property.  An  occupant  is  one  who  holds 
in  his  own  right.  Hamilton  v.  Fond  clu  Lac,  25  Wis.  490.  But  the 
mistake  of  the  assessor  in  assessing  a  homestead  occupied  by  a  hus- 
band and  wife,  but  owned  by  the  latter,  to  the  husband,  is  not  evidence 
of  bad  faith  on  his  part  and  the  tax  will  not  be  invalid  for  that  reason. 
Where  the  occupancy  is  ambiguous,  there  being  no  buildings,  the  mis- 
take of  the  assessor  in  assessing  lots  to  the  owner  instead  of  the  occu- 
pant will  not  avoid  the  tax.     Massing  v.  Ames,  37  Wis.  645. 

Taxes  are  properly  assessed  against  one  in  possession  claiming  title. 
Burchard  v.  Roberts,  70  Wis.  Ill,  118. 

Assessing  a  strip  of  land  as  part  of  a  tract  owned  by  another  person, 
instead  of  separately  and  to  the  owner,  avoids  a  tax  deed  based  on  such 
assessment,  the  action  being  brought  before  the  statute  of  limitations 
had  run.    Towne  v.  Salentine,  92  Wis.  404. 


Personal  Property,  to  Whom  Assessed. 


61 


Property  held  in  charge,  assessed  to  pei-son  acting  in  rcpresentar 
tive  capacity.  Section  1044.  Personal  property  shall  be  assessed 
to  the  owner  thereof,  except  that  when  it  shall  he  in  charge  or  posses- 
sion of  some  person  other  than  the  owner  or  person  beneficially  en- 
titled thereto  in  the  capacity  of  parent,  guardian,  husband,  agent, 
lessee,  occupant,  mortgagee,  pledgee,  executor,  administrator,  trustee, 
assignee,  receiver,  or  other  representative  capacity,  it  shall  be  assessed 
to  the  person  so  in  charge  or  possession  of  the  same.  Telegraph  and 
telephone  poles,  posts,  railroad  ties,  lumber  and  all  other  manu- 
factured forest  products  shall  be  deemed  to  be  in  the  charge  or  posses- 
sion of  the  person  in  occupancy  or  possession  of  the  premises  upon 
whch  the  same  shall  be  stored  or  piled,  and  the  same  shall  be  assessed 
to  such  person,  unless  the  owner  or  some  other  person  residing  in  the 
same  assessment  district,  shall  be  actually  and  actively  in  charge  and 
possession  thereof,  in  which  case  it  shall  be  assessed  to  such  resident 
owner  or  other  person  so  in  actual  charge  or  possession;  but  nothing 
contained  in  this  clause  shall  affect  or  change  the  rules  prescribed  in 
section  1040  respecting  the  district  in  which  such  property  shall  be 
assessed. 

To  whom  assessed.  It  is  very  important  that  personal  property  be 
assessed  to  the  proper  person  as  the  tax  creates  no  lien  thereon,  and 
if  charged  to  the  wrong  person  may  not  be  collectible.  The  first  clause 
of  the  section  requires  personal  property  to  be  assessed  to  the  owner 
thereof  and  this  rule  is  applicable  in  all  cases  where  the  owner  is  in 
possession  or  where  there  is  no  one  in  charge  of  the  property.  But 
when  personal  property  Is  in  charge  or  possession  of  some  person 
other  than  the  owner  "as  parent,  guardian,  husband,  agent,  lessee, 
occupant,  mortgagee,  pledgee,  executor,  administrator,  trustee,  assignee, 
receiver  or  other  representative  capacity,"  it  should  be  assessed  to  the 
person  so  in  charge  or  possession,  indicating  the  fact  that  it  is  so  as- 
sessed to  him. 

Owner  or  person  in  charge.  This  provision  was  evidently  designed 
for  greater  security  in  the  collection  of  personal  property  taxes.  If 
the  owner  is  known  and  resides  in  the  assessment  district  where  the 
property  is  located,  or  is  readily  accessible,  the  assessment  may  be 
made  to  him  as  he  is  ultimately  liable  for  the  tax  under  section  1044b. 
In  all  other  cases  where  some  person  other  than  the  owner  or  person 
beneficially  interested  therein  is  In  charge  or  possession  of  the  prop- 
erty. In  any  of  the  capacities  mentioned  above,  the  assessment  should 
be  made  to  such  person  so  in  charge  or  possession.  The  word  "agent" 
as  used  In  this  statute  means  one  who  has  some  legal  or  contractual 
relation  to  the  property  and  has  the  right  to  exorcise  some  care  or 
authority  over  it  or  perform  some  duty  in  respect  to  it.  But  "it  is 
not  essential  that  he  should  be  a  general  agent  or  that  he  have  author- 
ity to  act  for  the  owner  in  respect  to  it  in  all  matters.  The  statute 
makes  possession,  or  tlio  care,  custody  or  niana.i;i'nicnt  of  the  proi)erty 
by  another,  sufficient  to  sustain  the  tax."  Merrill  v.  Champagne  Lhr. 
Co.,  75  Wis.  142;  Stale  v.  Wharton.  117  Wis.  .^HS. 

ftperlal  administrator.  A  special  administrator  is  an  administrator 
within  the  moaning  of  section  1044.  statutos  isns.  ro.|uiring  personal 
property  in  the  possession  of  an  administrator  to  be  assessed  to  him. 
Fond  (In  Lnc  v.  Estate  of  Otto,  113  Wis   :'.9. 


62  Assessment  and  Tax  Laws. 

To  the  owiier.  Where  personal  property  was  not  assessed  to  its 
owner  but  to  the  former  owner,  the  owner  may  maintain  replevin 
against  the  purchaser  under  the  tax  sale  unless  estopped.  Wisconsin 
Oak  Lumber  Co.  v.  Laurscn,  126  Wis.  484. 

Assessment,    liow    ni;ulc;    liability    and    rights    of    representative. 

Section  1044a.  When  personal  property  shall  be  assessed  to  some  per- 
son in  charge  or  possession  thereof  other  than  the  owner  or  person 
beneficially  enfitled  thereto  as  hereinbefore  provided,  the  assessment 
thereof  shall  be  entered  upon  the  assessment  roll  separately  from  the 
same  person's  assessment  of  his  own  personal  property,  adding  to  his 
name  upon  such  roll  words  briefly  indicating  that  such  assessment  is 
made  to  him  as  the  person  in  charge  or  possession  thereof  as  occupant 
or  possessor  of  the  premises  on  which  such  property  is  stored  or  piled 
or  as  the  husband,  agent,  lessee,  occupant,  mortgagee,  pledgee,  executor, 
administrator,  trustee,  assignee,  receiver  or  other  representative  of 
the  owner  or  person  beneficially  entitled  thereto;  but  a  failure  to  enter 
such  assessment  separately  or  to  indicate  the  representative  capacity 
or  other  relationship  of  the  person  assessed  shall  not  affect  the  validity 
of  the  assessment. 

Personal  liability,  action,  lien.  The  person  so  assessed  shall  be 
personally  liable  for  the  tax  thereon.  He  shall  have  a  personal  right 
of  action  against  the  owner  or  person  beneficially  entitled  to  such 
property  for  the  amount  of  such  taxes  and  shall  have  a  lien  therefor 
upon  such  property  with  the  rights  and  remedies  for  the  preservation 
and  enforcement  of  such  lien  provided  in  sections  3346  and  3347,  and 
shall  be  entitled  to  retain  possession  of  such  property  until  the  owner 
or  person  beneficially  entitled  thereto  shall  have  paid  the  tax  thereon 
or  shall  have  reimbursed  the  person  assessed  for  such  tax  if  paid  by 
him. 

Bond  to  release  lien.  Such  lien  and  right  of  possession  shall 
relate  back  and  exist  from  the  time  as  of  which  such  assessment  is 
made,  but  may  be  released  and  discharged  by  giving  to  the  person 
assessed  such  undertaking  or  other  indemnity  as  he  may  accept  or  by 
giving  to  him  a  bond  in  such  amount  and  with  such  sureties  as  shall 
be  directed  and  approved  by  the  county  judge  of  the  county  in  which 
such  property  is  assessed,  upon  eight  days'  notice  to  the  person  as- 
sessed, which  ibond  shall  be  conditioned  to  hold  and  keep  the  person 
against  whom  such  assessment  is  made  free  and  harmless  from  any 
and  all  costs,  expense,  liability  or  damage  by  reason  of  such  assess- 
ment. 

Sections  1059  and  1044  to  1044b  give  ample  power  "to  assess  prop- 
erty of  a  decedent  omitted  from  assessment  during  his  lifetime  against 
his  personal  representatives,  and  the  tax  then  becomes  their  debt 
though  with  the  power  to  reimburse  themselves  out  of  the  estate."  The 
tax  or  liability  on  personal  property  is  a  regular  charge  against  the 
owner.    Bogue  v.  LaugTilin,  149  Wis.  271. 

Shares  of  stock  in  a  corporation  pledged  as  collateral  security  for 


Personal  Property,  to  Whom  Assessed.  63 

the  repayment  of  loans  outstanding  at  the  time  of  their  assessment 
were  properly  assessed  to  the  pledgee.  Th  pledgee  is  the  person  liable 
to  the  municipality  for  the  tax  and  has  his  remedy  against  the  pledgor. 
Miluaukee  v.  Wakefield,  134  Wis.  462. 

Actions  to  collect  tax,  proceedings  in.  Section  1044b.  When 
personal  property  shall  be  assessed  to  some  person  in  charge  or  pos- 
session thereof,  other  than  the  owner,  such  owner  as  well  as  the  per- 
son so  in  charge  or  possession  shall  be  liable  for  the  taxes  levied  pur- 
suant to  such  assessment;  and  the  liability  of  such  owner  may  be  en- 
forced in  a  personal  action  as  for  a  debt. 

In  whose  name.  Such  action  may  be  brought  in  the  name  of 
the  town,  city  or  village  in  which  such  assessment  was  made,  if  com- 
menced before  the  time  fixed  by  law  for  the  return  of  delinquent  taxes, 
by  direction  of  the  treasurer  or  tax  collector  of  such  town,  city  or  vil- 
lage. If  commenced  after  such  a  return,  it  shall  be  brought  in  the 
name  of  the  county  or  other  municipality  to  the  treasurer  or  other 
officer  of  which  such  return  shall  be  made,  by  direction  of  such  treas- 
urer or  other  officer.  Such  action  may  be  brought  in  any  court  of 
this  state  having  jurisdiction  of  the  amount  involved  and  in  which 
jurisdiction  may  be  obtained  of  the  person  of  such  owner  or  by  at- 
tachment of  the  property  of  such  owner. 

Attachments;  no  exemption.  The  remedy  of  attachment  may  be 
allowed  in  such  action  upon  filing  an  affidavit  of  the  officer  by  whose 
direction  such  action  shall  be  brought,  showing  the  assessment  of  such 
property  in  the  assessment  district,  the  amount  of  tax  levied  pursuant 
thereto,  that  the  defendant  was  the  owner  of  such  property  at  the 
time  as  of  which  the  assessment  thereof  Avas  made,  and  that  such  tax 
remains  unpaid  in  whole  or  in  part,  and  the  amount  remaining  unpaid. 
The  proceedings  in  such  actions  and  for  enforcement  of  the  judgment 
obtained  therein  shall  be  the  same  as  in  ordinary  actions  for  debt  as 
near  as  may  be,  but  no  property  shall  be  exempt  from  attachment  or 
execution  issued  upon  a  judgment  against  the  defendant  in  such  action. 

Evidence.  The  assessment  and  tax  rolls  in  which  such  assess- 
ment and  tax  shall  be  entered  shall  be  prima  facie  evidence  of  such 
assessment  and  tax  and  of  the  justice  and  regularity  thereof;  and  the 
same,  with  proof  of  the  ownership  of  such  property  by  the  defendant 
at  the  time  as  of  which  the  assessment  was  made  and  of  the  nonpay- 
ment of  such  tax,  shall  be  sufficient  to  establish  the  liability  of  the 
defendant. 

Irregularity;  other  remotUes.  Such  liability  shall  not  be  af- 
fected and  such  action  shall  not  be  defeated  by  any  omission  or  ir- 
regularity in  the  assessment  or  tax  proceedings  not  affecting  the  sub- 
stantial Justice  and  equity  of  the  tax.  The  provisions  of  this  section 
shall  not  impair  or  affect    the  remedies  given  by   other  provisions  of 


64  Assessment  and  Tax  Laws. 

law  for  the  collection  or  enforcement  of  such  tax  against  the. person  to 
whom  the  property  was  assessed. 

This  and  the  two  preceding  sections  were  considered  and  construed 
in  the  case  of  Bogue  v.  Laughlin,  149  Wis.  271. 

Partnership;  estates  in  hands  of  executor;  personal  property  of, 
how  assessed.  Section  104  4c.  The  personal  property  of  a  partner- 
ship may  be  assessed  in  the  names  of  the  persons  composing  such 
partnership,  so  far  as  known  or  in  the  firm  name  or  title  under  which 
the  partnership  business  is  conducted,  and  each  partner  shall  be  liable 
for  the  taxes  levied  thereon.  Undistributed  personal  property  belong- 
ing to  the  estate  of  a  person  deceased  shall  he  assessed  to  the  executor 
or  administrator  if  one  shall  have  been  appointed  and  qualified,  on 
the  first  day  of  May  in  the  year  in  which  the  assessment  is  made,  other- 
wise it  may  be  assessed  to  the  estate  of  such  deceased  person,  and  the 
tax  thereon  shall  be  paid  by  the  executor  or  administrator  if  one  be 
thereafter  appointed,  otherwise  by  the  person  or  persons  in  possession 
of  such  property  at  the  time  of  the  assessment. 

Personal  property  in  hands  of  two  or  more  executors,  etc.,  resid- 
ing outside  of  state  or  in  different  districts,  how  assessed.  Sec- 
tion lOiid.  In  case  one  or  more  of  two  or  more  executors  of  the  will 
or  administrators  or  trustees  of  the  estates  of  a  decedent,  whose  domi- 
cile at  the  time  of  his  decease  was  in  this  state,  shall  not  be  residents 
within  the  state,  the  taxable  personal  property  belonging  to  such  estate 
shall  be  assessed  to  the  executors,  administrators  or  trustees  residing 
in  this  state.  In  case  there  shall  be  two  or  more  executors,  adminis- 
trators or  trustees  of  the  same  estate  residing  in  this  state,  but  in  dif- 
ferent assessment  districts,  the  assessment  of  such  personal  property 
shall  be  in  the  name  of  all  such  executors,  administrators  or  trustees, 
but  in  the  assessment  district  in  which  the  testator  or  intestate  had 
his  domicile  at  the  time  of  his  decease.  In  case  the  executor  or  ad- 
ministrator, or  all  of  them  if  more  than  one,  shall  not  reside  in  this 
state,  and  such  property  may  be  assessed  in  the  name  of  such  execu- 
tors or  administrators  or  in  the  name  of  such  estate  in  the  assessment 
district  in  which  the  testator  or  intestate  had  his  domicile  at  the  time 
of  his  decease. 

How  enforced.  The  taxes  imposed  pursuant  to  such  assessment  may 
be  enforced  as  a  claim  against  the  estate,  upon  presentation  of  such 
claim  by  the  treasurer  of  such  district  to  the  court  in  which  the  pro- 
ceedings for  the  probate  of  such  estate  are  pending,  and  upon  due 
proof  such  court  shall  allow  and  order  the  same  to  be  paid;  and  before 
the  allowance  of  the  final  account  of  a  nonresident  executor,  adminis- 
trator or  trustee  the  court  shall  ascertain  whether  there  are  or  will  be 
any  taxes  remaining  unpaid  or  to  be  paid  on  account  of  personal  prop- 
erty belonging  to  the  estate,  and  shall  make  such  order  or  direction 
as  may  be  necessary  to  provide  for  the  payment  thereof.     The  fore- 


Real  Estate,  How  Entered.  65 

going  provisions  sliall  not  impair  or  affect  any  remedy  given  by  other 
provisions  of  law  for  the  collection  or  enforcement  of  taxes  upon  per- 
sonal property  assessed  to  executors,  administrators  or  trustees. 

Duties  of  assessoi-s;  as  to  uniiicoiporated  vUlages.  Section  1045. 
The  assessor  shall  enter  upon  the  assessment  roll  opposite  to  the  name 
of  the  person  to  whom  assessed,  if  any,  as  before  provided  in  regular 
order  as  to  lots  and  blocks,  sections  and  parts  of  sections  (except  that 
so  much  as  is  within  the  limits  of  an  incorporated  village  or  unin- 
corporated village  the  limits  of  which  have  been  designated  by  the 
town  board,  shall  be  assessed  in  one  part  of  the  roll  from  the  best 
information  he  can  obtain,  a  correct  and  pertinent  description  of 
each  parcel  of  real  property  in  the  assessment  district  not  exempt 
from  taxation  and  the  number  of  acres  in  each  tract  containing  ihore 
than  one  acre.  When  two  or  more  lots  or  tracts  owned  by  the  same 
person  are  deemed  by  the  assessor  so  improved  or  occupied  with 
buildings  as  to  be  practically  incapable  of  separate  valuation,  they 
may  be  entered  as  one  parcel.  Whenever  any  tract,  parcel  or  lot  of 
land  shall  have  been  surveyed  and  platted  and  a  plat  thereof  recorded 
according  to  law,  the  assessor  shall  designate  the  several  lots  and 
subdivisions  of  such  platted  ground  as  they  are  fixed  and  designated 
by  such  plat. 

Description  of  each  parcel.  This  provision  is  mandatory,  subject 
only  to  the  exception  in  the  second  sentence.  It  is  not  modified  by 
sec.  1048.  which  operates  to  prevent  the  public  from  being  prejudiced 
in  the  collection  of  revenues  because  the  assessor  disobeys  this  section, 
when  no  substantial  injury  can  accrue  to  the  individual  owner  there- 
from.    \eu  r.  Voegc,  96  Wis.  489. 

Mandamus  will  lie  to  compel  compliance  with  this  section,  and  may 
issue  at  the  suit  of  the  owner  of  tax  certificates  on  a  part  of  the  lots 
in  a  plat.     Ibid. 

Public  lands  and  land  mortgaged  to  state.  Skctiox  1046.  The  sec- 
retary of  state  shall  annually,  before  the  first  day  of  May,  make  and 
transmit  to  the  county  clerk  of  each  county  an  abstract  containing  a 
correct  and  full  statement  and  description  of  all  public  lands  sold  and 
not  patented  by  the  state,  and  of  all  lands  mortgaged  to  the  state  lying 
in  his  county:  and  immediately  on  receipt  thereof  the  county  clerk 
shall  make  and  transmit  to  the  clerk  of  each  town  or  city  in  the  county 
a  list  from  said  abstract  of  such  lands  lying  in  such  town  or  city,  if 
any.  Every  assessor  shall  enter  on  the  assessment  roll,  in  a  separate 
column,  under  distinct  headings,  a  list  of  all  such  public  and  mort- 
gaged lands,  and  the  same  shall  be  assessed  and  taxed  in  tlie  same 
manner  as  other  lands,  without  regard  to  any  balance  of  purchase 
money  or  loans  remaining  unpaid  on  the  same. 

This  .section  slu)nld  be  read  in  connection  with  sections  111.")  to  1119 
Inclusive,  prohibiting  county  or  local  trea.siirers  from  selling  "any 
public  lands  held  on  contract  or  any  lands  mortgaged  to  the  state  for 
delinquent  taxes,"  and  requiring  them  to  certify  a  list  of  said  lands 
and  tlic  amount  of  taxes  on  eacli  description  with  interest  and  charges 


66  Assessment  and  Tax  Laws. 

to  the  state  treasurer.  The  latter  officer  is  then  required  to  enter 
the  taxes  so  returned  as  an  additional  charge  against  said  lands. 
It  is  important  that  lands  in  which  the  state  has  an  interest  be  en- 
tered in  a  separate  column  on  the  assessment  roll  in  order  to  guard 
against  the  sale  thereof  for  delinquent  taxes  by  local  treasurers  and  to 
enable  the  state  treasurer  to  keep  proper  account  of  the  purchasers 
or  mortgagors  thereof  in  the  manner  prescribed  by  sections  1145  to 
1149. 

LandS)  how  described  in  rolls.  Section  1047.  In  all  assessments 
and  tax  rolls,  and  in  all  advertisements,  certificates,  papers,  convey- 
ances or  proceedings  for  the  assessment  and  collection  of  taxes,  and 
proceedings  founded  thereon,  as  well  heretofore  as  hereafter,  any 
descriptions  of  land  which  shall  indicate  the  land  intended  with  ordin- 
ary •and  reasonable  certainty  and  which  would  be  sufficient  between 
grantor  and  grantee  in  an  ordinary  conveyance  shall  be  sufficient;  nor 
shall  any  description  of  land  according  to  the  United  States  survey  be 
deemed  insufficient  by  reason  of  the  omission  of  the  word  quarter  or 
the  figures  or  signs  representing  it  in  connection  with  the  words  or 
initial  letters  indicating  any  legal  subdivision  of  lands  according  to 
government  survey.  Where  a  more  complete  description  may  not  be 
practicable  and  the  deed  describing  any  piece  of  real  property  is  re- 
corded in  the  office  of  the  register  of  deeds  for  the  county,  a  description 
stating  the  volume  and  page  where  recorded,  and  the  section,  village, 
or,  if  within  a  city,  the  ward,  where  the  property  is  situated,  shall  be 
sufficient. 

Court  Decisions 

The  sufficiency  of  the  description  of  the  land  in  a  tax  deed  is,  under 
the  provisions  of  section  1047,  statutes  1898,  to  be  determined  by  the 
same  rules  as  are  applicable  to  ordinary  conveyances.  If  it  is  impos- 
sible to  definitely  locate  the  premises  conveyed  thereby  in  the  light  of 
contemporaneous  facts,  the  deed  is  void  for  uncertainty.  A  tax  deed 
which  describes  the  premises  as  140  acres  in  the  east  part  of  a  certain 
fractional  quarter  section  on  the  north  shore  of  a  lake  may  be  con- 
strued as  covering  a  strip  of  uniform  width  off  the  east  part  or  side 
of  the  quarter  section,  and  is  not  void  for  uncertainty  if  the  south  and 
west  lines  are  capable  of  being  fixed  by  extrinsic  evidence.  Mendota 
Club  V.  Anderson  et  al.,  101  Wis.  479. 

A  strip  sixty-eight  feet  deep  out  of  the  west  twenty-five  feet  of  lots 
11  and  12  and  the  north  eighteen  feet  of  the  west  twenty-five  feet  of  lot 
10  is  held  to  be  sufficiently  described  in  a  tax  certificate  as  "W  25  feet 
by  68  feet  deep  of  lots  9,  10,  11  and  12,  block  110,"  although  it  did  not 
in  fact  extend  into  lot  9  at  all.     Gate  v.  Werder,  114  Wis.  122. 

Land  was  described  in  a  contract  as  being  in  a  certain  section,  town 
and  range  east,  but  mentioned  no  county  or  state.  Held  not  void  for 
uncertainty  where  both  vendor  and  vendee  resided  in  the  state,  and 
one  party  offered  to  identify  the  land  by  witnesses  and  by  reading  a 
deed  mentioned  in  the  contract.  Atwater  v.  Schenck,  9  Wis.  160.  A 
description  in  a  tax  deed  which  correctly  gives  the  town,  but  no  county 
or  state,  is  good.     SprecTier  v.  Wakeley,  11  Wis.  432. 

Where  a  tax  deed  purported  to  convey  an  undivided  one-half  of  cer- 
tain land  and  it  appeared  that  the  grantee  owned  the  other  undivided 
one-half  and  paid  the  taxes  thereon,  the  description  was  held  sufficient 
as  to  the  undivided  half  on  which  taxes  had  not  been  paid.  Hovie  v. 
Rudd,  165  Wis.  152. 


Real  Estate,  How  Entered.  67 

Platting  lands  for  assessment.  Section  1047a.  Whenever  any 
congressional  subdivision  of  land  of  forty  acres  or  less  or  any  govern- 
ment fractional  lot  situated  outside  the  limits  of  any  incorporated  city 
is  owned  by  two  or  more  persons  in  severalty,  and  the  description  of 
one  or  more  of  the  different  parts  or  parcels  thereof  cannot,  in  the 
judgment  of  the  county  clerk,  be  made  sufficiently  certain  and  accurate 
for  the  purposes  of  assessment  and  taxation  without  noting  the  metes 
and  bounds  of  the  same,  said  county  clerk  shall  notify  such  ownerfe  and 
proprietors  by  mail  or  personally,  and  if  any  of  such  owners  and  pro- 
prietors are  nonresidents  of  the  county  and  their  residence  is  unknown, 
by  publication  of  such  notice  once  a  week  for  three  successive  weeks  in 
any  newspaper  published  in  the  county  where  such  lands  are  situate, 
that  they  are  required  to  make  or  cause  to  be  made,  certified,  acknowl- 
edged and  recorded  a  plat  thereof  in  the  manner  and  subject  to  all  the 
conditions  of  law  mentioned  in  sections  2268  and  2269. 

Failure  to  file  plaf.  If  such  owners  or  proprietors,  whether  so 
notified  or  not,  fail  or  neglect  to  execute  and  file  for  record  such  plat- 
for  thirty  days  after  the  issuance  of  said  notice  the  county  clerk  shall 
cause  such  plat  to  be  made  and  filed  for  record,  and  for  such  purpose 
may  cause  to  be  done  all  necessary  surveying  and  make  and  sign  all 
the  certificates  and  acknowledgments  in  said  sections  mentioned  to  be 
made,  signed  by  the  owners;  but  in  lieu  of  the  statement  by  the  owners 
required  in  section  2269  said  clerk  shall  annex  a  statement  to  the 
plat,  giving  the  names  of  the  owners  of  record  of  the  several  subdivi- 
sions and  his  certificate  that  such  plat  has  been  executed  by  him  by 
reason  of  the  failure  of  the  owners  or  proprietors  so  named  to  do  so. 

Plat  must  conform  to  record.  In  any  such  plat  so  made  by  the 
county  clerk  no  subdivision  shall  be  recognized  or  marked  thereon  un- 
less the  same  shall  appear  of  record  in  the  office  of  the  register  of  deeds, 
and  no  street,  alley,  lane  or  roadway  or  dedication  to  public  or  special 
use  shall  be  marked  thereon  unless  the  same  shall  be  reserved  or  pro- 
vided for  in  some  conveyance  of  record.  Said  clerk  shall  file  said  plat 
for  record,  and  when  so  filed  for  record  it  shall  have  the  same  effect 
for  all  purposes  as  if  executed,  acknowledged  and  recorded  by  the 
owners  or  i)roprietors  themeselves.  A  correct  statement  of  the  costs 
and  expenses  of  such  plat,  surveying  and  recording,  verified  by  oath, 
shall  be  laid  I  he  first  session  of  the  county  board  next  to  be  held;  said 
board  shall  ;iudit  and  allow  the  same  and  order  its  payment  out  of  the 
county  treasury.  Before  the  first  day  of  May  in  each  year  tlie  county 
clerk  shall  notify  the  town  clerks  of  the  making  and  recording  during 
the  preceding  year  of  any  such  i)lats  affecting  land  in  their  several 
towns. 

Same   subjerf.      Sk(  tion    1047b.     Whenever    any   congressional    sub- 
division of  land  as  mentioned  in  section  1047a,  situated  wltiiiii  the  llni 
its  of  any  city,  is  owned  by  two  or  more  persons  in  severally  iiiul  the 
descriritlon  of  one  or  more  of  the  different  jiarts  or  parcels  tliereol'  can 


68  Assessment  and  Tax  Laws. 

not,  in  the  judgment  of  the  common  council,  be  made  sufficiently  cer- 
tain and  accurate  for  the  purposes  of  assessment  and  taxation  without 
noting  the  metes  and  bounds  of  the  same,  said  council  may  so  declare 
by  resolution,  and  in  and  by  such  resolution  shall  direct  some  officer 
or  board  designated  therein  to  cause  the  same  to  be  platted;  and  upon 
the  passage  of  said  resolution  such  officer  or  board  shall  proceed  to 
give  notice  as  provided  in  section  1047ff,  and  in  default  of  compliance 
therewith  may  cause  such  land  to  be  platted  and  acknowledge  the  same, 
and  have  the  plat  thereof  recorded  in  the  manner  and  with  the  effect 
mentioned  in  said  section;  provided,  that  such  plat  made  by  such  offi- 
cer or  board  shall  not  contain  any  other  subdivision  nor  any  metes  or 
bounds  of  any  subdivision  or  parcel  of  land  other  than  such  as  shall 
appear  of  record  in  the  office  of  the  register  of  deeds;  and  the  survey- 
or's certificate  mentioned  in  section  2269  need  state  only  the  fact  that 
he  has  platted  the  parcels  of  land  cori-ectly  and  has  designated  them 
by  the  numbers  and  titles  of  subdivision  as  appears  on  said  plat.  The 
resolution  of  the  council,  certified  by  the  clerk,  shall  in  such  cases  be 
recorded  with  the  plat.  The  expenses  of  making  and  recording  such 
plat  shall  be  paid  out  of  the  general  fund  of  such  city. 

Platted  lands.  Section  1047c.  Whenever  in  counties  containing 
a  city  of  the  second  class,  lands  have  been  platted  under  the  provisions 
of  section  1047o  and  the  plat  thereof  embraced  more  than  forty  acres 
and  has  been  recorded,  such  plat  is  hereby  validated  and  confirmed 
and  no  action  shall  hereafter  be  brought  or  maintained  to  annul  or  set 
aside  such  plat  unless  the  same  be  commenced  within  three  months 
after  this  act  takes  effect. 

Created  by  Chapters  83  and  702,  1919. 

Assessment  as  one  parcel.  Sectiox  1048.  Ko  assessment  of  real 
property  which  has  been  or  shall  be  made  shall  be  held  invalid  or  ir- 
regular for  the  reason  that  several  lots,  tracts  or  parcels  of  land  have 
been  assessed  and  valued  together  as  one  parcel  and  not  separately, 
where  the  same  are  contiguous  and  owned  by  the  same  person  at  the 
time  of  such  assessment. 

The  effect  of  this  section  is  merely  to  prevent  the  public  from  being 
prejudiced  in  the  collection  of  its  revenues  because  the  assessor  fails  to 
obey  sec.  1045  when  no  substantial  injury  results  to  the  individual 
owner  thereby.  This  section  does  not  affect  the  right  to  have  an  as- 
sessment made  as  provided  by  sec.  1045.     Neu  v.  Voege,  96  Wis.  489. 

The  failure  to  comply  with  what  is  implied  by  this  provision,  by  the 
assessment  of  lots  of  different  owners  in  cne  parcel,  goes  to  the  ground- 
work of  the  tax.     Plumer  v.  Supervisors,  46  Wis.  164,  181. 

The  principle  of  this  section  seems  to  be  that  it  is  the  duty  of  the 
state  or  public  authority  to  levy  and  liquidate  the  tax  and  of  the  owner 
to  pay  it.  The  latter  has  no  means  of  determining  his  share  of  a  tax 
levied  in  gross  on  a  lot  owned  by  him  and  one  owned  by  some  other 
person.  Plumer  v.  Supervisors,  46  Wis.  164,  182.  See  Towne  v.  Salen- 
tine,  92  id.  404.  But  where  a  lot  is  properly  assessed  to  the  owner,  who 
afterwards  disposes  of  a  part  in  severalty,  the  local  or  county  treasurer 
may,  from  view  or  by  affidavits  ascertain  the  true  proportion  which  the 
grantee  ought  to  pay.     (Sec.  1093.) 


Personal  Propkrty,  Classificatiox.  69 

Husband  and  wife.  Lots  owned  by  a  married  woman  as  her  sepa- 
rate property  and  in  her  possession  cannot  be  assessed  as  one  tract 
together  with  lands  owned  and  occupied  by  her  husband.  The  juris- 
diction of  equity  having  attached  to  annul  the  tax  certificate,  may  re- 
strain a  sale  of  personal  property  for  such  tax.  Hamilton  v.  Fond  du 
Lac.  25  Wis.  490.  Such  an  assessment  is  not  rendered  valid  by  an  act 
declaring  certain  assessments,  including  this,  to  be  valid,  "notwith- 
standing any  omission,  defect  or  irregularity"  in  the  proceedings.     Ibid. 

Personalty,  how  entered.  Sectio.x  1049.  The  assessor  shall  place 
in  pne  distinct  and  continuous  part  of  the  assessment  roll  all  the  names 
of  persons  assessed  for  personal  property,  with  a  statement  of  such 
property  in  each  village  in  his  assessment  district,  and  foot  up  the 
valuation  thereof  separately;  otherwise  he  shall  arrange  all  names  of 
persons  assessed  for  personal  property  on  his  roll  alphabetically  so  far 
as  he  conveniently  can.  He  shall  also  place  upon  the  assessment  roll, 
in  a  separate  column  and  opposite  the  name  of  each  person  assessed 
for  personal  property,  the  number  of  the  school  district  in  which  such 
personal  property  is  subject  to  taxation. 

The  omission  to  assess  personal  property  may  avoid  the  assessment 
and  require  a  reassessment  under  sec.  1164a.     Johnson  v.  Oshkosh,  65 

Wis.  473. 

The  omission  to  assess  a  taxpayer's  personal  property  may  prevent 
relief  against  an  illegal  increase  of  value  of  his  real  property.  Knapp 
V.  Heller,  32  Wis.  467. 

Equity  will  not  restrain  taxes  illegally  assessed  on  personal  prop- 
erty. Van  Con  V.  Supervisors,  18  Wis.  257;  Perk  v.  School  Distnct. 
'  21  id.  516;  Bond  v.  Railuay  Co.,  45  id.  543. 

The  sole  remedy  in  such  cases  is  to  pay  the  tax  under  protest  and 
file  claim  or  bring  action  for  refund  of  the  unlawful  excess.  Key- 
stone L.  Co.  V.  Pederson.  93  Wis.  466;  Duluth  Lorj  Company  v.  Haw- 
thorne, 139  Wis.  170;  Btange  Co.  v.  Merrill,  134  Wis.  514. 

Aggi-egato  values.  Skcuu.n  1()5  0.  Every  assessor  shall  ascertain 
and  set  down  in  separate  columns  prepared  for  that  purpose  on  the 
assessment  roll  and  opposite  to  the  names  of  all  persons  assessed  for 
personal  property  the  number  and  value  of  the  following  named  items 
of  personal  property  assessed  to  such  person,  and  which  shall  consti- 
tute the  assessed  valuation  of  the  several  items  ol  i)n)perly  therein 
described,  to  wit: 

(1)  The  number  and  value  of  horses    of    all    ages. 

(2)  The  number  and  value  of  neat  cattle  of  all  ages. 

(3)  The  number  and  value  of  mules  and  asses  of  all  ages. 

(4)  The  number  and  value  of  sheep  ;in<l  lambs. 

(5)  The  number  and  value  of  swine. 

(6)  The  number  and  value  of  wagons,  carriages  and  sleiglis. 

(7)  The  number  and  value  of  gold  and   silver   watches. 

(8)  The  number  and  value  of  pianos,  organs  and  melodeons. 

(9)  The  value  of  bank  stock. 

(10)   The  value  of  merchants  mik!  iiuiiiufacturers'  stock. 
(12)   Value  of  leaf  tobacco. 


70  Assessment  and  Tax  Laws. 

(13)  The  value  of  logs,  timber,  lumber,  ties,  poles  and  posts,   not 

manufacturers'  stock. 

(14)  Number  and  value  of  steam  and  other  vessels. 

(15)  Values  of  real  and  personal  property  and  franchises  of  water 

and  light  companies. 

(16)  Number  and  value  of  all  bicycles. 

(16a)  The   number  and   value   of  all  automobiles  and  other  motor 
vehicles. 

(17)  Value  of  all  other  personal  property  except  such  as  is  exempt 

from  taxation. 

(18)  Total  value  of  all  personal  property. 

Subdivisions  8,  9  and  11  of  this  section  were  partially  repealed  or 
modified  by  chapter  658,  1911,  commonly  known  as  the  income  tax 
act.  The  limitation  on  the  value  of  watches  and  musical  instruments 
previously  existing  was  removed.  "One  watch  carried  by  the  owner" 
and  "one  musical  instrument"  for  personal  or  family  use  are  now  ab- 
solutely exempt.  Additional  watches  or  musical  instruments  held  for 
personal  or  family  use  are  taxable  as  other  personal  property. 

Stocks  and  bonds  exempt.  The  income  tax  act  further  exempted 
all  stocks,  bonds  and  intangible  securities  without  any  corresponding 
amendment  of  section  1050.  Subdivision  11  of  this  section  requiring 
a  separate  statement  of  moneys  and  credits  was  repealed  by  chapter 
586,  1917.  Subdivisions  7,  8  and  16  now  apply  only  to  the  rare  cases 
where  the  same  person  owns  more  than  one  watch,  musical  instru- 
ment or  bicycle  and  may  well  be  repealed  and  additional  property  of 
this  character  above  the  exemption,  assessed  under  the  head  of  other 
personal  property.  Watches,  bicycles  and  musical  instruments  car- 
ried In  stock  for  sale  or  rent  should  be  assessed  as  merchants'  stock 
under  subdivision  10.     See  section  1038  and  notes.    Ante. 

Assessment  of  bank  stock.  Section  1051.  1.  Upon  the  demand  of 
the  assessor,  the  president,  cashier  or  other  officer  in  charge  of  any 
bank,  shall  make  out  and  deliver  to  the  assessor  annually  on  or  before 
the  first  day  of  June  a  verified  statement  showing  the  number  and  par 
value  of  the  shares  of  stock,  the  names  and  residence  of  each  stock- 
holder therein  on  the  preceding  first  day  of  May  and  the  amount  of 
stock  owned  or  held  by  him  on  that  day. 

2.  All  the  shares  of  stock  of  every  bank  or  banking  association 
whether  organized  under  the  authority  of  any  law  of  this  state  or  of 
any  act  of  the  congress  of  the  United  States  shall  be  assessed  and 
taxed  in  the  assessment  district  in  which  such  bank  is  located  for  the 
transaction  of  business. 

3.  The  shares  of  stock  in  any  bank  shall  be  liable  to  assessment  and 
taxation  as  personal  property  and  shall  be  entered  upon  the  assess- 
ment roll  in  the  names  of  the  several  owners,  separately  from  the  as- 
sessment of  other  personal  property  assessable  to  such  owners.  The 
valuation  of  such  shares  of  stock  and  the  taxes  thereon  shall  be  sep- 
arately entered  in  the  tax  roll. 

Consolidated  with  section  1042  by  chapter  769,  1913.  This  section 
adopts  the  scheme  prescribed  by  Congress  for  taxation  of  national 
banks  by  section  5219  of  the  United  States  Statutes  and  requires  all 


Real  Estate,  How  Valued.  71 

shares  of  stock  to  be  assessed  as  personal  property  to  the  owners 
thereof  in  the  district  where  the  bank  is  located.  See  note  to  section 
1057.     Pages  77,  78. 

HOW    PROPEBTY    TO    BE    VALUED. 

Real  estate.  Section  1052.  Real  property  shall  be  valued  by  the 
assessor  from  actual  view  or  from  the  best  information  that  the  as- 
sessor can  practicably  obtain,  at  the  full  value  which  could  ordinarily 
be  obtained  therefor  at  private  sale.  In  determining  the  value  the 
assessor  shall  consider,  as  to  each  piece,  its  advantage  or  disadvantage 
of  location,  quality  of  soil,  quantity  of  standing  timber,  water  privi- 
leges, mines,  minerals,  quarries,  or  other  valuable  deposits  known  to  be 
available  therein,  and  their  value.  But  the  fact  that  the  extent  and 
value  of  minerals  or  other  valuable  deposits  in  any  parcel  of  land  are 
unascertained  shall  not  preclude  the  assessor  from  affixing  to  such 
parcel  the  value  which  could  ordinarily  be  obtained  therefor  at  private 
sale.  Real  property  held  under  lease  from  any  religious,  scientific,  lit- 
erary, or  benevolent  association,  but  otherwise  exempt,  shall  be  as- 
sessed to  the  lessee.  The  assessor,  having  fixed  the  value,  shall  enter 
the  same  opposite  the  proper  tract  or  lot  in  the  assessment  roll.  In 
one  column  he  shall  enter  the  value  of  the  land,  exclusive  of  the  build- 
ings thereon;  in  a  separate  column  under  the  head  "Improvements," 
he  shall  enter  the  value  of  such  buildings,  together  with  machinery 
and  fixtures  therein,  if  any,  not  separately  assessable,  as  personal 
property;  and  in  the  third  column  he  shall  enter  the  value  of  both 
land  and  improvements. 

True  value.  Correct  valuation  of  property  is  the  assessor's  most 
important  duty.  Failure  in  this  particular  is  the  bane  of  taxation  and 
has  been  the  source  of  more  complaint  and  litigation  than  all  other 
causes  combined.  The  above  section  requires  real  estate  to  be  assessed 
"at  the  full  value  which  could  ordinarily  be  obtained  therefor  at  pri- 
vate sale,"  and  section  1055  requires  personal  property  to  bo  assessed 
at  its  "true  cash  value."  In  both  cases  the  la^  is  plain  and  positive 
and  no  discussion  can  add  to  its  deflniteness  or  force.  Nevertheless 
the  practice  of  assessing  property  at  an  estimated  percentage  of  its 
true  value  still  prevails  in  different  parts  of  the  state.  Such  practice 
is  in  flagrant  violation  of  law  and  has  been  condemned  by  courts,  com- 
mis.sions  and  administrators  everywhere. 

Thus  the  supreme  court  of  this  state  has  said,  "There  is  really  no 
security  to  the  taxpayer  except  in  requiring  assessors  to  perform  their 
duty  and  make  assessments  in  substantial  compliance  with  law.  If 
the  assessor  in  one  town  is  pormitted  to  assess  property  at  one-third 
of  its  value,  the  assessor  in  another  town  may  assess  it  at  one-half  or 
one-fourth  and  still  another  at  double  its  value,  substituting  the  mere 
caprice  of  the  assessor  for  tlie  rule  of  the  statute  and  tiius  producing 
the  grossest  inequality  and  injustice  in  the  taxes  iiui)OKed.  Therefore, 
without  considering  any  other  question  in  the  case,  we  afllrm  the  judg- 
ment setting  aside  the  tax  on  the  ground  that  the  assessment  as  made 
was  illegal  and  void.     Schcttler  v.  Ford  Howard,  43  Wis.  48. 

Undervaluation  roiulcnmcd.  Denouncing  the  same  practice.  Chief 
Justice  Ryan  used  the  following  vigorous  I:inguaj;e:  "If  it  be  true 
that  assessments  throughout  the  state  are  geiuTally  made  in  defiance 
of  Btatutory  rule  it  appears  to  be  better  that  the  state  and  its  municipal 


72  Assessment  and  Tax  Laws. 

corporations  should  suffer  inconvenience  than  that  our  whole  system 
of  taxation  should  at  the  mere  will  of  local  officers  be  a  fraud  upon  the 
conslitution  and  statutes,  carefully  framed  in  compliance  therewith 
*  *  *.  If  the  assessor  make  and  annex  the  affidavit  to  an  assess- 
ment made  in  violation  of  the  statutory  rule  he  takes  an  absolutely 
false  oath  in  the  execution  of  his  office.  What  faith  can  be  reposed 
in  an  assessment  so  made  and  so  verified.  "Falsus  in  uno,  falsus  in 
omnibus.     Idem. 

These  expressions  were  uttered  in  1877  and  thirty  years  later  the 
late  Justice  Barnes  said:  "In  order  to  make  an  equal  distribution  of 
county  and  state  taxes,  it  is  essential  that  all  taxable  property  be  dis- 
covered and  placed  upon  the  tax  rolls,  and  that  a  uniform  basis  for 
valuation  be  adopted  and  adhered  to.  So  long  as  the  practice  pre- 
vails of  assessing  property  in  different  localities  at  figures  varying 
from  twenty-five  to  one  hundred  per  cent  or  more  of  its  true  value 
and  of  doing  the  same  thing  locally,  so  long  are  we  liable  to  have  gross 
inequalities  in  the  distribution  of  the  tax  burden.  The  state  in  en- 
deavoring to  enforce  the  requirements  of  the  law  in  regard  to  the  as- 
sessment and  equalization  of  property  is  not  acting  as  a  mere  inter- 
loper exercising  a  paternalistic  function  for  the  purpose  of  exploiting 
its  right  to  do  so,  but  is  attempting  in  good  faith  to  perform  a  duty 
in  which  its  citizens  generally  have  more  than  a  passing  interest." 
State  ex  rel.  Hcssey  v.  Daniels,  143  Wis.  649. 

Discussing  the  practice  of  undervaluation  and  of  assessing  all  articles 
in  a  given  statutory  class  at  a  uniform  price  regardless  of  value,  the 
Minnesota  tax  commission  used  this  language:  "Such  methods  in- 
variably result  in  the  grossest  injustice  not  only  to  districts  taken  as 
a  whole  but  to  individual  taxpayers  as  well,  and  are  unquestionably 
the  most  vicious  and  indefensible  of  all  the  illegal  practices  that  have 
fastened  themselves  upon  the  taxing  system  during  fifty  years  of  law 
breaking.  They  work  almost  invariably  in  favor  of  taxpayers  owning 
high  grade  and  costly  property  and  against  the  owners  of  inferior  and 
inexpensive  property.  In  short,  they  favor  the  rich  against  the  poor 
and  worst  of  all  they  leave  the  small  taxpayer  without  any  adequate 
means  of  redress. 

Similar  expressions  might  be  quoted  from  nearly  every  court  and 
commission  in  the  United  States,  but  space  forbids  further  elaboration. 

Penalties  for  under-valuation.  Assessors  who  intentionally  under- 
value property  are  subject  to  removal  from  office  (section  1059a);  to 
prosecution  and  fine  (section  4548d);  and  to  civil  liability  for  any 
damages  sustained  by  their  misconduct  (section  4548f).  Any  taxpayer 
prejudiced  by  any  assessment  made  in  this  manner  may  apply  for  re- 
assessment and  if  granted,  impose  the  entire  expense  on  the  offending 
community.     Sections  1087 — 45  and  1087 — 55. 

It  will  be  seen  therefore  that  the  law  affords  ample  protection  to 
districts  making  a  lawful  assessment  and  provides  severe  penalties 
against  those  which  fail  to  do  so.  It  is  to  be  hoped  that  assessors 
will  faithfully  perform  their  sworn  duties  and  assess  all  property  at 
its  true  value  as  the  law  requires  so  that  action  under  the  penal 
statutes  may  not  be  necessary.  Assessors  of  income  are  requested 
to  report  violations  of  the  statute  in  this  respect  to  the  tax  commis- 
sion, where  they  will  receive  the  attention  their  importance  demands. 

County  equalization.  The  only  possible  excuse  lor  the  practice 
is  the  fear  that  districts  which  are  assessed  at  full  value  will  suffer 
in  the  state  and  county  assessment,  but  under-valuation  is  a  game 
that  every  assessment  district  can  play  at  and  in  the  end  it  is  cal- 
culated to  increase  rather  than  lessen  the  injustice.  The  state 
assessment  is  based  upon  information  collected  by  the  tax  commis- 
sion, wholly  independent  of  the  local  assessment,  and  it  can  be  con- 


Real  Estate,  How  Valukd,  73 

fidently  said  that  no  ccjunty  is  allowed  to  suffer  as  the  result  of  a 
lawful  assessment.  The  data  used  by  the  tax  commission  in  mak- 
ing the  state  assessment  are  submitted  to  county  boards  as  a  guide  in 
equalizing  the  value  of  property  in  the  several  assessment  districts 
of  their  counties,  and  this  is  supplemented  by  information  furnished 
by  the  assessors  of  incomes.  County  boards  are  not  authorized  to 
adopt  valuations  made  by  local  assessors  and  do  not  in  fact  rely 
upon  them.  On  the  contrary,  they  are  required  by  law  to  determine 
the  value  of  the  property  in  each  asessment  district  at  the  "full 
value  according  to  their  best  judgment."'     Section  1073. 

Assuming  the  members  of  the  county  board  to  'be  fair  and  intelli- 
gent men.  familiar  with  the  conditions  in  their  respective  counties, 
it  is  inconceivable  that  their  action  should  be  influenced  by  the  cheap 
subterfuge  of  under-valuation.  But  if  any  such  result  should  follow, 
any  assessment  district  adversely  affected  is  given  the  right  of  appeal 
to  the  tax  commission  from  the  equalization  made  by  the  county 
board.     Section  1077a. 

The  plain  letter  of  the  law  demands  and  public  interest  requires 
that  all  property  be  assessed  according  to  its  true  value,  and  asses- 
sors are  earnestiy  urged  to  cooperate  with  the  tax  comimssion  in  the 
effort  to  put  an  end  to  the  lawless  and  demoralizing  practice  of 
under-valuation. 

Market  value.  The  words  "full  value  which  could  ordinarily  he 
obtained  therefor  at  private  sale,"  in  section  1052,  and  the  words 
"true  cash  value,"  in  section  1055,  are  understood  to  mean  the  same 
thing,  namely,  such  a  value  as  would  ordinarily  be  agreed  upon  be- 
tween buyer  and  seller,  assuming  that  the  owner  desires  to  sell  and 
there  is  a  purchaser  willing  and  able  to  buy.  It  is  not  what  prop- 
erty would  bring  at  a  forced  sale.  Property  having  a  fairly  well  de- 
fined market  value  should  be  assessed  accordingly.  But  property 
not  presently  salable  may  nevertheless  have  substantial  value.  As 
to  such  property,  its  cost,  physical  condition,  state  of  repair,  sur- 
roundings, the  use  it  can  be  put  to  and  the  price  offered  or  asked 
for  it,  if  any,  may  all  be  considered  in  determining  its  value,  but 
neither  alone  can  'be  relied  upon.  The  capacity  of  property  having 
no  fixed  market  value  to  produce  income  from  any  use  it  could  be 
put  to  would  seem  to  be  the  best  measure  of  its  value. 

Value  of  buildings.  It  is  considered  that  the  word  "improve- 
ments." as  used  in  the  last  paragraph  of  the  above  statute,  refers  to 
buildings  and  not  to  fences,  clearings,  ditches,  and  the  like.  In  de- 
termining the  value  of  such  buildings  as  therein  required,  the  proper 
measure  would  seem  to  be  the  difference  between  what  the  land  and 
l)Uildings  \»ould  sell  for  taken  together  and  what  the  land  would  sell 
for  without  the  buildings.     But  see  Sitatc  v.  Norsmaii  168  Wis.  442. 

This  section  is  not  invalid  on  the  ground  that  the  rule  provided 
for  the  valuation  of  really  is  different  in  detail  from  tliat  for  the 
valuation  of  personalty;  both  being  reciuirod  to  be  assessed  at  their 
full  value.     Phtmcr  r.  Svprrvisors.  4fi  Wis.  103. 

An  a.ssessmcnt  which  excludes  improvement  is  void.  Hnlc  r.  Km- 
nsha.  29  Wis.  5!»f»;   F^prnr  v.  Door  Co..  fi5  id.  20S. 

rV)Ui-t.  <l«Misi«Mis,  <•<<•.  Assessment  at  such  a  price  as  the  lands 
would  bring  at  forced  sale  void,  being  less  than  the  market  value,  doff 
i\  Fiuprrvisnr.s.  4o  Wis.  55.  So  of  an  assessment  at  one-third  of  the 
real  value.  SihctlUr  v.  Foil  HoimnJ.  \?,  Wis.  4S:  Timiril  r.  J.nmhrr 
Co..  47  Id.  24S:  siiujh-  r.  Strlliti.  4f»  id.  645;  FhiiuUm  r.  Mrrriiiiarh-. 
48  id.  5fi7.  So  of  an  assessment  at  a  price  at  which  the  wiiolt-  prop<>rty 
of  (he  city  if  thrown  on  tlu-  market  on  the  day  of  the  assessuu-nt  wniild 


74  Assessment  and  Tax  Laws. 

bring  in  cash.  This  is  not  the  price  which  could  ordinarily  be  obtained 
for  each  parcel  at  private  sale,  and  is  not  the  rule  of  the  statute. 
Salscheider  v.  Ft.  Howard,  45  Wis.  519. " 

Real  estate  should  be  valued  by  the  assessors  at  the  full  value 
which  would  ordinarily  be  obtained  therefor  at  private  sale.  State  ex 
rel.  Miller  v.  Thompson,  151  Wis.  184,  187. 

Errors  judgment  In  the  valuation  of  property,  when  the  officers 
are  in  good  faith  attempting  to  discharge  their  duties,  do  not  avoid 
the  tax.  But  fraud  In  the  assessment  is  good  ground  for  the  interfer- 
ence of  equity  to  restrain  further  proceedings.  Lefferts  v.  Supervisors, 
21  Wis.  688;  Milwaukee  Iron  Co.  v.  Hubbard,  29  id.  51;  Bratins  v. 
Green  Bay,  55  id.  113. 

An  arbitrary  classification  of  lands,  with  reference  to  their 
proximity  to  streams  for  driving  logs,  and  wild  lands  and 
farming  lands  according  to  their  locality  and  not  their  real  value, 
without  any  fraudulent  intent,  renders  the  proceedings  void  and  the 
collection  of  the  tax  may  be  restrained.  Hersey  i\  Siipervinors.  37 
Wis.  75;  Marsh  v.  Supervisors,  42  id.  502  (lands  in  a  whole  town 
valued  at  $2.50  per  acre);  Philleo  v.  Hiles,  42  id.  527  (assessment 
neither  from  actual  view  nor  from  information) ;  Hewitt  v.  Butter- 
field,  52  id.  384  (wild  lands  assessed  at  uniform  rate) ;  Bradley  v. 
Lincoln  Co.  60  id.  70  (arbitrary  classification  not  from  actual  view). 

Value  of  land  as  increased  by  dam  in  connection  with  franchise- 
It  was  assumed  by  the  court  that  the  corporate  rights,  franchises  and 
plant  of  a  river  improvement  company  are  taxable.  It  was  held,  how- 
ever, that  a  flooding  dam,  built  by  a  corporation  chartered  for  the  pur- 
pose of  improving  the  navigation  of  a  river,  used  for  such  purpose  only 
and  valuable  only  in  connection  with  the  franchise  and  essential  to 
the  full  enjoyment  thereof,  was  improperly  assessed  at  its  value,  in 
connection  with  those  franchises,  as  a  part  of  the  land  on  which 
it  was  built.     Yellow  River  Imp.  Co.  v.  Wood  Co..  81  Wis.  554. 

Evidence  as  to  the  value  of  property  under  this  section  should  relate 
to  what  it  is  worth  as  an  entirety  and  a  going  concern,  assuming  that 
a  purchaser  at  private  sale  would  continue  the  use  of  the  property. 
Testimony  as  to  what  it  was  worth  when  split  up  in  parts  is  not 
material.    State  v.  Williams,  123  Wis.  73. 

The  fact,  shown  before  a  board  of  review,  that  real  property  Is  not 
on  a  paying  basis  as  presently  managed  does  not  establish  its  value; 
nor  does  the  fact  that  old  buildings  thereon  if  torn  down  would  be 
worth  only  the  wreckage  establish  their  value  as  a  going  concern: 
nor  does  the  fact  that  the  owner  will  derive  a  larger  revenue  from  a 
lease  of  the  land  for  ninety-nine  years,  which  has  been  made  to  one  who 
will  tear  down  the  old  and  erect  new  buildings,  show  that  the  present 
buildings  are  not  worth  the  assessor's  valuation.  Evidence  of  such 
facts  is  not  evidence  of  the  market  value  of  the  property  or  the  price 
which  could  ordinarily  be  obtained  for  it  at  private  sale.  State  ex 
rel.  Miller  v.  Thompson,  151  Wis.  184. 

Valuation  and  assessment  of  lead  and  zinc  bearing  lands.  Section 
1053.  1.  For  purposes  of  assessment  and  taxation  lands  containing 
deposits  of  lead  or  zinc  shall  be  valued  in  the  following  manner,  to 
wit:  The  value  of  each  parcel  of  such  land,  exclusive  of  its  mineral 
content,  shall  first  be  determined  and  to  this  there  shall  be  added,  in 
lieu  of  the  value  of  such  mineral  content,  one-fifth  of  the  gross  amount 
of  sales  of  any  ore,  mineral,  or  deposit  extracted  from  such  land  at  any 
time  and  sold  during  the  preceding  calendar  year.  Nothing  herein 
shall  be  construed  to  exempt  from  taxation  the  buildings,  machinery, 


Real  Estate,  How  Valued.  75 

mills,  equipment,  stores,  supplies  or  other  personal  property  of  any 
person,  copartnership,  corporation,  association  or  company  engaged 
In  mining  or  extracting  such  deposits. 

2.  On  or  before  the  twenty-fifth  day  of  June,  1915,  and  on  or  before 
the  first  day  of  April  of  each  year  thereafter,  every  owner  of  such  land, 
and  every  person,  copartnership,  corporation,  association,  or  company 
engaged  in  mining  or  extracting  such  deposits  shall  furnish  to  the 
assessor  of  incomes  of  the  district  in  which  such  land  is  situated  a 
verified  statement  or  return  giving  a  correct  description  of  each  such 
parcel  of  land,  the  name  of  the  owner  thereof,  the  amount  of  sales  or 
purchases  of  all  ore,  minerals  and  deposits  mined  or  extracted  there- 
from at  any  time  and  sold  during  the  preceding  calendar  year,  and 
such  other  fact  and  information  as  may  be  necessary  to  enforce  the 
provisions  of  this  act.  In  the  discretion  of  the  assessor  of  incomes, 
similar  reports  may  be  required  from  every  person,  copartnership, 
association,  corporation  or  company,  engaged  in  purchasing  such  ore, 
minerals  or  deposits. 

3.  On  or  before  the  twenty-eighth  day  of  June,  1915,  and  on  or  before 
the  first  day  of  June  of  each  year  thereafter,  the  assessor  of  incomes 
shall  determine  the  gross  amount  of  sales  of  such  ore,  minerals  or 
deposits  from  each  parcel  of  land  subject  to  this  act;  and  shall 
certify  the  same  to  the  assessor  of  each  district  in  which  such  land 
is  situated.  On  the  basis  of  such  sales  in  the  manner  hereinbefore 
prescribed,  the  valuation  of  each  such  parcel  of  such  land  shall  be 
computed  by  the  assessor,  entered  on  the  assessment  roll,  and  after  the 
examination  and  review  provided  by  section  1061  shall  be  taxed  as 
other  property  in  the  same  district  is  taxed. 

This  section  created  by  Chap.  388,  191  Ti,  prescribes  a 
special  method  of  assessing  lands  containing  deposits  of  lead  or  zinc, 
and  for  that  reason  may  be  open  to  constitutional  objection.  The 
scheme  of  the  statute  requires  the  land,  exclusive  of  the  mineral 
content,  to  be  assessed  in  the  same  manner  as  other  agricultural  land 
of  the  same  character  and  location,  and  measures  the  value  of  the 
mineral  content  by  one-fifth  of  the  gross  sales  of  ore  extracted  there- 
from and  sold  during  the  preceding  year.  The  value  of  the  minerals 
is  then  added  to  the  value  of  the  agricultural  surface  and  the  sum 
of  the  two  items  represents  the  assessment  against  the  land.  Where 
the  mineral  rights  are  separately  owned,  as  is  commonly  the  case 
this  course  often  results  in  imposing  the  tax  on  the  surface  owner 
after  the  ore  has  been  removed.  This,  however,  seems  to  be  inevitable 
from  the  letter  of  the  statute  and  the  absence  of  any  oxisting  law  for 
the  separate  assessment  of  mineral  rights.  Opinion  of  Tax  Commis- 
sion to  Cleary  May  15,  1916;  Tax  Commission  to  Fieldler  &  Fieldlor 
Jan.   5,  1917. 

In  such  cases  all  buildings,  machinery  and  ('(nnpniciit  should  tx^ 
aflsessed  to  the  owners  thereof  as  real  estate  luidcr  s(-(ti(ms  ^0'^T^  and 
1043  of  the  statutes.     Pages  38,  60  Supra. 

Personalty.  Skction  1055.  All  articles  of  personal  property  shall 
as  far  as  practlrable,  l)e  valued  by  the  assessor  upon  actual  vii'w  at 
their  true  cash  value;  and  after  arriving  at  tlic  total  valuation  of  all 
articles  of  personal   property  which   he  shall   h''  al»li'   to   discover  as 


76  Assessment  and  Tax  Laws. 

« 
belonging  to  any  person,  if  he  have  reason  to  believe  that  such  person 
has  other  personal  property  or  any  other  thing  of  value  liable  to  taxa- 
tion, he  shall  add  to  such  aggregate  valuation  of  personal  property  an 
amount  which,  in  his  judgment,  will  render  such  aggregate  valuation 
a  just  and  equitable  valuation  of  all  the  personal  property  liable  to 
taxation  belonging  to  such  person. 

Section  1052  provides  that  the  assessment  of  real  estate  shall  be  made 
from  actual  view  as  far  as  practicable.  This  section  requires  personal 
property  to  be  valued  in  the  same  way  and  section  1063  requires  assess- 
sors  to  make  affidavit  that  they  have  as  far  as  practicable  viewed 
and  inspected  all  property  assessed  by  them  except  unimproved  real 
estate  in  towns  containing  more  than  108  square  miles.  It  is  difficult 
to  see  how  assessors  can  perform  the  duties  imposed  upon  them  by 
these  provisions  without  actual  inspection  of  the  property  assessed. 
Inequality  resulting  from  failure  to  do  so  in  the  case  of  real  estate 
was  held  fatal  to  the  tax  in  Clark  v.  Lincoln  County  54  Wis.  580,  and 
the  same  principle  applies  to  personal  property. 

Where  it  is  impracticable  to  view  every  item  of  personal  property, 
as  in  the  case  of  merchants  and  manufacturers'  stock,  test  inspections 
should  be  made,  and  the  taxpayer  should  be  carefully  examined  and 
required  to  produce  his  inventories  and  other  data  in  his  posession 
relating  to  the  quantity  and  value  thereof. 

The  general  provision  of  section  1055,  statutes  of  1898,  requiring 
property  to  be  assessed  from  actual  view,  does  not  apply  to  an  assess- 
ment of  personal  property  omitted  from  a  previous  assessment,  under 
section  1059  as  amended,  since  the  latter  section  provides  that  assess- 
ment thereunder  shall  be  according  to  the  assessor's  best  judgment. 
State  ex  rcl  Davis  d  Starr  Lbr.  Co.  v.  Pors.  107  Wis.  420. 

See  note  to  section  1052  for  discussion  of  assessment  according  to 
true  value,  pp.  71,  72. 

Taxpayer  may  be  examined  on  oath.  Section  1056.  To  determine 
the  amount  and  value  of  personal  property  for  which  any  person 
should  be  assessed,  any  assessor  may  examine  such  person  under 
oath  as  to  all  such  items  of  property  and  the  true  value  thereof;  and 
should  any  person  refuse  to  so  testify,  or  should  any  assessor  or  the 
board  of  review  hereinafter  provided  for  desire  further  evidence,  they 
may  call  upon  other  persons  as  witnesses  to  give  evidence  under  oath 
as  to  the  items  and  value  of  the  personal  property  of  such  person. 

Under  this  section  the  assessor  is  authorized  to  examine  owners  of 
personal  property  under  oath  as  to  the  amount  and  value  of  their  prop- 
erty. Should  any  owner  refuse  to  be  sworn  or  testify,  the  assessor 
should  exercise  his  doomage  power  under  section  1055  and  assess  him 
for  such  an  amount  as  in  his  judgment  will  render  the  aggregate  valu- 
ation of  his  personal  property  just  and  equitable. 

An  entry  by  the  assessor  in  his  roll,  opposite  the  taxpayer's  name, 
that  he  "refused  to  answer  the  questions  of  the  assessor  after  being 
sworn,"  is  equivalent  to  the  entry  that  he  "refused  to  swear,"  Wau- 
loatosa  V.  Gunyon.  25  Wis.  271. 

A  bank  is  bound  by  the  statement  made  by  its  cashier  to  the  asses- 
sor as  to  the  value  of  its  personal  property  it  not  appearing  that  the 
cashier  did  not  act  in  good  faith  nor  that  the  bank  was  insolvent.  A 
receiver  of  the  bank  can  not  claim  that  a  tax  based  upon  such  state- 
ment is  invalid.     Hamdckcr  v.  Commercial  Bank,  95  Wis.  359. 


Personal  Property.  Assessment  of  /  / 

False  statement;  duty  of  district  attoraey.  Section  1056a.  Any 
person,  firm  or  corporation  in  this  state  owning  or  holding  personal 
property  of  any  nature  or  description,  individually  or  as  agent,  trustee, 
guardian,  administrator,  executor,  assignee  or  receiver,  which  property 
is  subject  to  assessment,  who  shall  intentionally  make  a  false  state- 
ment to  the  assessor  of  his  assessment  district  or  to  the  hoard  of 
review  thereof  for  the  purpose  of  avoiding  the  payment  of  the  just  and 
proportionate  taxes  thereon,  shall  forfeit  the  sum  of  ten  dollars  for 
every  one  hundred  dollars  or  major  fraction  thereof  so  withheld  from 
the  knowledge  of  such  assessor  or  board  of  review.  It  is  hereby  made 
the  duty  of  the  district  attorney  of  any  county,  upon  complaint  made 
to  him  by  any  taxpayer  of  the  assessment  district  in  which  it  is 
alleged  that  property  has  been  so  withheld  from  the  knowledge  of  the 
assessor  or  board  of  review,  or  not  included  in  said  statement,  to 
investigate  the  case  forthwith  and  bring  an  action  in  the  name  of  the 
state  against  the  person  so  complained  of.  All  forfeitures  collected 
under  the  provisions  of  this  section  shall  be  paid  into  the  county 
treasury. 

IntentioiuUly  make  a  false  statement.  The  action  authorized  is 
penal;  a  case  must  be  fully  within  the  statute.  To  sustain  a  convic- 
tion the  intention  must  be  found  to  exist.  A  verdict  which  finds  the 
defendant  "guilty,  not  criminally,  but  negligently,"  in  not  returning 
a  sum  to  the  board  of  review,  is  in  favor  of  the  defendant.  State 
■  V.  Wolfnim,  88  Wis.  481. 

Assessment,  how  made;  deductions.  Section  105  7.  In  the  as- 
sessment of  shares  of  stock  in  any  ibank  the  assessor  shall  first  detei"- 
mine  the  total  true  cash  value  of  all  of  such  shares  according  to  his 
best  judgment.  If  the  building  in  which  such  bank  maintains  its 
offices  and  transacts  its  business  be  owned  by  such  bank,  the  assessed 
value  thereof,  including  the  land  upon  which  it  is  located,  if  owned  by 
such  bank,  shall  be  deducted  from  the  total  value  of  such  shares.  The 
remainder  of  such  total  value,  or  the  whole  thereof  if  (he  bank  does 
not  own  such  building,  divided  by  the  total  number  of  such  shares 
shall  be  taken  as  the  valuation  for  assessment  of  each  of  such  shares. 
No  deduction  shall  be  made  on  account  of  any  other  real  estate  in 
the  assessment    of  the  shares  of  stock   of  any  ])ank. 

There  is  no  direct  assessment  of  the  personal  property  of  banks. 
All  such  property  is  reached  through  the  asse.ssment  of  the  shares  of 
stock  to  the  individual  stockholders,  which  "shall  h(>  in  lieu  of  all 
taxes  upon  their  capital,  surplus  and  assets"  Section  in,')7c.  If  the 
stock  has  a  fixed  market  value,  obviously  that  should  be  used  for  as- 
sessment purposes.  If  not,  the  book  value,  including  capital,  surplus 
and  undivided  profits,  volume  of  business  and  average  profits  for  a 
period  of  years  should  l)e  considered  in  determining  its  value.  In 
short  the  assessor  should  tiik<>  into  acconnt  every  fart  and  cireumstance 
which  would   infiucnee  a  careful   purchaser  in  buying  the  stock. 

Deduction  of  K<;nl  Kstate.  The  real  estate  of  banks  is  reciuired 
to  be  separately  aHseased  in  the  same  manner  as  other  real  estate.  In 
asmuch  as  the  aggregale  value  of  tlie  shares  of  stock  covers  all  property 
owned  l)y  the  bank,  provision  is  made  for  deducting  the  assessed  value 


78  ASSESSMKNT   AND   TaX   LaWS. 

of  the  real  estate  used  for  banking  purposes,  if  owned  by  the  ibank, 
from  the  value  of  the  stock.  The  object  of  this  provision  is  to  prevent 
double  taxation  and  it  would  be  unfair  to  allow  such  deduction  unless 
the  true  value  of  the  real  estate  used  for  banking  purposes  were  reflected 
in  the  stock  assessment.  The  custom  of  writing  down  slow  assets 
like  real  estate  is  common  among  banks  and  assessors  are  cautioned 
to  see  that  the  true  value  of  the  bank  building  is  included  in  assess- 
ment of  the  stock.  When  the  stock  is  properly  valued  the  assessment 
of  the  entire  building  in  which  the  bank  carries  on  its  business  may  be 
deducted  therefrom  even  though  part  of  such  building  is  used  for  other 
than  banking  purposes.  The  statute  expressly  prohibits  the  deduction 
of  all  other  real  estate  except  that  in  which  the  bank  carries  on  its 
business.  State  ex  rel.  Second  Ward  Savings  Bank  v.  Luech,  155  Wis. 
493. 

"The  value  of  the  stock  in  the  hands  of  the  shareholders  includes 
the  net  value  of  all  property  which  the  corporation  owns, — not  only 
intangible  property  but  also  the  franchise  and  any  good  will  from 
which  probability  of  profits  results."  iFirst  National  Bank  v.  Douglas 
County  124  Wis.  15.  "Good  will  is  the  result  of  the  employment  of 
capital  in  some  established  business  which  augments  its  value,  is  inci- 
dent to  the  conduct  of  the  enterprise  and  exists  at  the  place  where  the 
business  is  carried  on.  A  banking  corporation  may  have  a  good  will 
which  when  acquired  constitutes  property."  Lindeman  v.  Rusk  125 
Wis.  210. 

Court  decisions.  "Where  the  capital  stock  of  a  banking  corporation 
whose  articles  of  incorporation  have  previously  been  filed  w*as  sub- 
scribed and  paid  for  except  as  to  a  few  shares  and  the  certificates  of 
stock  issued  prior  to  May  1,  1913,  the  stock  was  taxable  in  that  year, 
although  the  certificate  of  the  bank  commissioner  authorizing  the  cor- 
poration to  commence  the  business  of  banking  was  not  issued  until 
May  12,  1913."  Farmers  and  Merchants  Bank  v.  Richland  Center  159 
Wis.  185. 

Under  Section  1057,  the  mere  interruption  of  the  active  occupation 
and  use  of  the  building  for  banking  purposes  caused  by  making  neces- 
sary repairs  or  enlargement  or  rebuilding  to  meet  the  demands  of 
the  business  does  not  change  its  local  status  nor  deprive  it  of  the 
right  to  have  the  value  of  such  land  and  building  deducted  from  the 
assessment  of  its  stock.  State  ex.  rel.  Savings  Bank  vs.  Luech,  155 
Wis.  493. 

The  assessed  valuation  of  real  estate  occupied  by  a  bank  and  used 
for  banking  purposes  but  held  under  lease  cannot  be  deducted  from 
the  assessment  of  its  stock.  State  ex.  rel.  Marshall  &  Ilsley  Bank  vs. 
Luech,  155  Wis.   500. 

Tax  a  lien  on  shares  of  stock;  levy  and  sale.  Section  1057a.  The 
taxes  levied  upon  the  shares  of  stock  in  any  bank  shall  be  a  lien 
upon  such  shares  from  the  time  of  the  assessment  on  the  preceding  first 
day  of  May,  which  lien  shall  be  prior  to  all  other  claims  or  liens. 
Such  taxes  and  the  lien  therefor  may  be  enforced  by  any  officer  having 
authority  to  collect  such  taxes  by  levy  upon  and  sale  of  such  shares 
of  stock  under  his  warrant  for  the  collection  thereof.  Such  levy  may 
be  made  by  delivering  to  the  president  or  cashier  of  such  bank,  or  to 
any  other  person  who  has  at  the  time  the  custody  of  the  books  and 
papers  thereof,  a  notice  referring  to  such  warrant  and  stating  that  by 
virtue  thereof  he  thereby  levies  upon  such  shares  of  stock,  designating 
the  number  of  such  shares,  the  name  of  the  person  to  whom  assessed 


Bank  Stock,  79 

and  the  amount  of  taxes  thereon,  for  the  purpose  of  making  sale 
thereof  to  satisfy  such  taxes  in  the  manner  provided  by  law.  In 
making  sale  of  such  shares  under  such  warrant  it  shall  not  be  neces- 
sary for  such  officer  to  exhibit  or  have  in  his  possession  the  certificates 
or  other  evidences  of  such  shares.  Upon  making  such  sale  the  officer 
shall  issue  duplicate  certificates  of  sale  in  the  manner  specified  in 
section  2990  of  the  statutes  and  the  purchaser  at  such  sale  shall  be 
entitled  to  all  the  rights  and  remedies  given  in  said  section  2990  to 
purchasers  of  shares  of  corporate  stock  upon  sale  under  execution. 

Bank  niay  pay  tax  on  stock.  Section  1057b.  Any  bank  is  author- 
ized to  pay  such  taxes  on  the  shares  of  stock  in  such  bank  and  shall 
have  a  lien  from  the  preceding  first  day  of  May  upon  the  shares  of 
stock  for  the  amount  of  the  taxes  so  paid  with  interest  and  for  any 
costs  or  expenses  incurred  therewith  or  any  such  bank  may  at  its 
option  pay  such  taxes  for  all  the  stockholders  in  such  bank  out  of 
its  earnings  or  other  available  resources  as  the  expenses  of  such  bank. 

Exemption.  Section  1057c.  The  taxation  of  the  shares  of  stock 
in  banks  as  provided  in  sections  1051,  1057,  1057a  and  10576,  shall 
be  in  lieu  of  all  taxes  upon  the  capital,  surplus,  property  and  assets 
of  such  banks,  except  as  hereinafter  provided,  except  that  no  real  estate 
owned  by  any  bank  or  banking  association  or  constituting  the  whole 
or  any  part  of  its  capital,  surplus  or  assets  shall  be  exempt  from 
taxation. 

Occupation  tax  on  grain.  Section  1057m.  Every  person,  copart- 
nership, association,  company  or  corporation  operating  a  grain  eleva- 
tor or  warehouse  in  this  state,  except  elevators  and  warehouses  on 
farms  for  the  storage  of  grain  raised  by  the  owner  thereof,  shall  on  or 
before  December  fifteenth  of  each  year  pay  an  annual  occupation  tax 
of  a  sum  equal  to  one-half  mill  per  bushel  upon  all  wheat  and  flax 
and  one-fourth  mill  per  bushel  upon  all  other  grain  received  in  or 
handled  by  such  elevator  or  warehouse  during  the  preceding  year 
ending  April  thirtieth;  and  such  grain  shall  be  exempt  from  all  taxa- 
tion, either  state  or  municipal. 

Amended   by   Chap.    486,   1919. 

This  section  and  the  five  following  were  created  by  Chap.  209,  1915, 
and  amended  by  chapter  481,  1919,  by  doubling  the  rates  prescribed 
in  the  original  act  on  and  after  January  1,  1920. 

This  act  Imposes  an  occupation  tax  and  not  a  property  tax  and  is 
constitutional.     State  ex  rel  Stern  and  Sons  v.  Hodden  165  Wis.  75. 

The  provision  that  "such  grain  shall  bo  exempt  from  all  taxation" 
was  Intended  to  exempt,  in  consideration  of  the  payment  of  the  occupa- 
tion tax,  only  grain  actually  In  the  elevators  on  May  1st  of  each  year 
and  not  to  exempt  grain  Mum  in  the  possession  of  others  altliouKh 
it  might  at  some  time  during  the  year  be  handled  In  such  elcvulors 
or  warehouses.     Idem. 

Neither  clover,  hemp,  peas  nor  beans  are  grain  within  the  meaning 
of  Chap.  209,  1915.  Opinion  of  Tax  Commission  to  Bodden  July  7, 
1915. 


so  Assessment  and  Tax  Laws. 

statement  for  assessment  of  grain  storage.  Section  105Tn.  Every 
such  person,  copartnership,  association,  company  or  corporation,  oper- 
ating a  grain  elevator  or  warehouse  within  the  state  except  elevators 
and  warehouses  on  farms  for  the  storage  of  grain  raised  by  the  owner 
thereof,  shall  on  May  first  of  each  year  furnish  to  the  assessor  of  the 
town,  city  or  village  within  which  such  grain  elevator  or  warehouse 
is  situated,  a  full  and  true  list  or  statement  of  all  grain  specifying 
the  respective  amounts  and  different  kinds  thereof  received  in  or 
handled  by  such  elevator  or  warehouse  during  the  year  immediately 
preceding  May  first  of  such  year  in  which  such  list  or  statement  is  so  to 
be  made.  Any  such  operator  of. an  elevator  or  warehouse  who  shall  fail 
or  refuse  to  furnish  such  list  or  statement  or  who  shall  knowingly 
make  or  furnish  a  false  or  incorrect  list  or  statement,  shall  be  punished 
by  a  fine  not  exceeding  one  thousand  dollars. 

Assessment  and  collection  of  tax  on  grain  storage.  Section  1057o. 
The  tax  herein  provided  for  shall  be  separately  assessed  to  the  person, 
copartnership,  company,  association  or  corporation  chargeable  there- 
with by  the  assessor  and  shall  be  included  in  the  assessment  roll 
annually  submitted  by  such  assessor  to  the  town,  village  or  city  clerk 
and  shall  be  entered  by  said  clerk  on  the  tax  roll.  Such  tax  shall  be 
paid  and  collected  in  the  same  manner  as  taxes  on  personal  property 
are  paid  and  collected  in  the  taxing  district  where  such  elevator  or 
warehouse  is  situated,  and  when  paid  may  be  credited  to  or  offset 
against  income  taxes  in  the  same  manner  as  personal  property  taxes 
are  credited  or  offset  as  provided  in  section  1087m — 26  of  the  statutes. 

Failure  to  submit  correct  statement  for  grain  storage  assessment. 

Section  1057p.  If  the  assessor  or  board  of  review  shall  have  reason 
to  believe  that  the  list  or  statement  made  by  any  person,  copartner- 
ship, association,  company  or  corporation  is  incorrect,  or  when  any 
such  person,  copartnership,  association,  company  or  corporation  has 
failed  or  refused  to  furnish  a  list  or  statement  as  required  by  law, 
the  assessor  or  board  of  review  shall  place  on  the  assessment  roll  such 
taxes  against  such  person,  copartnership,  association,  company  or  cor- 
poration as  he  or  they  shall  deem  true  and  just,  and  in  case  such 
change  or  assessment  is  made  by  the  assessor,  the  assessor  shall  give 
written  notice  of  the  amount  of  such  assessment  at  least  six  days 
before  the  first  or  some  adjourned  meeting  of  the  board  of  review; 
in  case  such  change  or  assessment  is  made  by  the  board  of  review, 
notice  shall  be  given  in  time  to  allow  such  person,  copartnership, 
as.sociation,  company  or  corporation  to  appear  and  be  heard  before 
the  board  of  review  in  relation  to  said  assessment;  said  notice  may 
be  served  in  the  manner  provided  in  section  1056  of  the  statutes. 

Taxation  statutes  applicable  to  grain  storage  taxation.  Section 
10.57r/.  All  laws  not  in  conflict  with  the  provisions  of  this  act  relating 
to  the  assessment,  collection  and  payment  of  personal  property  taxes. 


Occupation  Taxes.  81 

the  correction  of  errors   in  assessment  and   tax   rolls,  shall  apply  to 
the  tax  herein  imposed. 

See  ^tate  ex  rel.  Stern  d  Sous  v.  Bodden  165  Wis.  75  and  note  to 
section  1057m,  page  79  Supra. 

Occupation  tax  on  coal.  Section  lOoTt.  1.  Every  person,  co- 
partnership, association,  company  or  corporation,  operating  a  coal  dock 
in  this  state,  other  than  a  dock  used  solely  in  connection  with  an  in- 
dustry and  handling  no  coal  except  that  consumed  by  such  industry, 
shall  on  or  before  December  fifteenth  of  each  year  pay  an  annual  occu- 
pation tax  of  a  sum  equal  to  one  and  one-half  cents  per  ton  upon  all 
bituminous  coal,  and  two  cents  per  ton  upon  all  anthracite  coal  handled 
by  or  over  such  coal  dock,  during  the  preceding  year  ending  April 
thirtieth;  and  such  coal  shall  be  exempt  from  all  taxation,  either  state 
or  municipal. 

2.  Every  such  person,  copartnership,  association,  company  or  corpora- 
tion operating  a  coal  dock  within  the  state,  other  than  a  dock  used  solely 
in  connection  with  an  idustry  and  handling  no  coal  except  that  consumed 
by  such  industry,  shall  on  May  first  of  each  year  furnish  to  the  assessor 
of  the  town,  city  or  village  within  which  such  coal  dock  is  situated,  a 
full  and  true  list  or  statement  of  all  coal,  specifying  the  respective 
amounts  and  different  kinds  thereof,  received  in  or  on,  or  handled  by 
or  over  such  coal  dock  during  the  year  immediately  preceding  May 
first  of  such  year  in  which  such  list  or  statement  is  so  to  be  made.  Any 
such  operator  of  a  coal  dock  who  shall  fail  or  refuse  to  furnish  such  list 
or  statement  or  who  shall  knowingly  make  or  furnish  a  false  or  incor- 
rect list  or  statement,  shall  be  punished  by  a  fine  not  exceeding  one 
thousand  dollars. 

3.  The  tax  herein  provided  for  shall  be  separately  assessed  to  the 
person,  copartnership,  company,  association  or  corporation  chargeable 
therewith  by  the  assessor  and  shall  be  included  in  the  assessment  roll 
annually  submitted  by  such  assessor  to  the  town,  village  or  city  clerk 
and  shall  be  entered  by  said  clerk  on  the  tax  roll.  Such  tax  shall  be  paid 
and  collected  in  the  same  manner  as  taxes  on  personal  property  are 
paid  and  collected  in  the  taxing  district  where  such  coal  dock  is  situ- 
ated, and  when  paid  may  be  credited  to  or  offset  against  income  taxes 
in  the  same  manner  as  personal  property  taxes  are  credited  or  offset 
a.s  provided  in  section  1087wt — 26  of  the  statutes.  Taxes  collected  under 
the  provisions  of  this  section  shall  be  divided  as  follows,  to  wit:  Ten 
per  cent  to  the  state,  twenty  per  cent  to  the  county,  and  seventy 
per  cent  to  the  town,  city  or  village  in  which  such  taxes  are  collected, 
which  shall  be  remitted  and  accounted  for  in  the  saiin'  manner  as  the 
state  and  county  taxes  collected  from  proi)erty  are  remitted  and  pai(i. 

4.  If  the  assessor  or  board  of  review  shall  have  reason  to  believe  that 
the  list  or  statenieiit  nuuie  by  any  person.  c<)i)arlnership,  association, 
company  or  corporation  is  incorrect,  or  when  ;iny  sueli  person,  co- 
Iiartnershii),  association,  company  or  corporation  lias  failed  or  refused 
to  furnish  a  list  or  statement  as  ref|uired  by  law,  the  assessor  or  boar(] 

G 


82  Assessment  and  Tax  Laws. 

of  review  shall  place  on  the  assessment  roll  such  taxes  against  such  per- 
son, copartnership,  association,  company  or  corporation  as  he  or  they 
shall  deem  true  and  just,  and  in  case  such  change  or  assessment  is  made 
by  the  assessor,  the  assessor  shall  give  written  notice  of  the  amount  of 
such  assessment  at  least  six  days  'before  the  first  or  some  adjourned 
meeting  of  the  board  of  review;  in  case  such  change  or  assessment  is 
made  by  the  board  of  review,  notice  shall  be  given  in  time  to  allow 
such  person,  copartnership,  association,  company  or  corporation  to  ap- 
pear and  be  heard  before  the  board  of  review  in  relation  to  said  as- 
sessment; said  notice  may  be  served  in  the  manner  provided  in  section 
1056  of  the  statutes. 

5.  All  laws  not  in  conflict  with  the  provisions  of  this  act  relating  to 
the  assessment,  collection  and  payment  of  personal  property  taxes,  the 
correction  of  errors  in  assessment  and  tax  rolls,  shall  apply  to  the  tax 
herein  imposed. 

This  section  created  by  Chap.  555,  1917,  imposes  an  occupation  tax 
on  the  business  of  operationg  coal  docks  in  lieu  of  the  general  property 
tax.  It  is  similar  to  the  act  for  the  taxation  of  grain  handled  through 
elevators  created  iby  Chap.  209,  1915.  See  note  to  section  1057m,  page 
79   Supra. 

The  act  provides  for  an  occupation  tax  upon  persons  operating  coal 
docks  and  has  no  application  to  coal  held  for  retail  purposes  by  dealers 
not  operating  docks,  nor  does  it  apply  to  supplies  of  coal  held  by  manu- 
facturing companies  intended  for  use  in  the  operation  of  their  business. 
Tax  Commission  to  Cook  and  Brown  Lime  Company,  August  1917. 

FORMER  ERRORS  TO  BE  CORRECTED. 

Corroction  of  error,  how  made.  Section  1058.  If  any  assessor 
shall  discover  that  any  error  was  made  in  any  assessment  roll  during 
the  preceding  year,  by  which  the  valuation  of  any  real  or  personal  estate 
subject  to  taxation  was  increased  or  reduced  from  the  true  assessed 
valuation  thereof,  he  shall  correct  such  error  by  adding  to  or  subtract- 
ing from,  as  the  case  may  be,  the  valuation  of  such  property  on  his 
assessment  roll  as  fixed  by  him,  the  amount  omitted  from  or  added  to 
the  true  assessed  valuation  in  consequence  of  such  error  and  make  a 
marginal  note  of  such  correction,  and  the  result  shall  be  taken  as  the 
true  valuation  of  such  property  for  the  latter  year  and  a  final  correction 
of  such  error. 

The  corrections  authorized  by  tliis  section  are  confined  to  clerical 
errors  in  transcribing  or  carrying  out  the  assessor's  valuation  of  the 
preceding  year.  The  statute  does  not  authorize  the  assessor  to  revise 
assessments  of  former  years  according  to  his  present  judgment. 

Assessment;  property  omitted.  Section  1059.  Real  or  personal 
property  omitted  from  assessment  in  any  of  the  three  next  previous 
years  unless  previously  reassessed  for  the  same  year  or  years,  shall  be 
entered  once  additionally  for  each  previous  year  of  such  omission, 
designating  each  such  additional  entry  as  omitted  for  the  year  19.. 
(giving  year  of  omission)  and  affixing  a  just  valuation  to  each  entry  for 


Correction  of  Omissions.  '    83 

a  former  year  as  the  same  should  then  have  been  assessed  according  to 
his  best  judgment,  and  taxes  shall  be  apportioned,  and  collected  on  the 
tax  roll  for  such  entry. 

Keason  for  omission  iiiunaterial.  This  statute  originally  applied 
to  real  estate  only.  By  the  amendment  of  1899  it  was  extended  to  in- 
clude personal  property.  It  was  again  amended  in  1909  by  striking  out 
the  words  "by  mistake  or  inadvertence."  As  the  section  now  stands,  it 
would  seem  that  property  omitted  from  assessment  for  any  cause  in 
any  given  year  may  be  assessed  as  omitted  property  in  any  of  the  three 
succeeding  years. 

Failure  of  an  assessor  to  assess  a  part  of  certain  property  under 
the  mistaken  notion  that  such  part  was  not  subject  to  local  taxation 
does  not  preclude  assessment  thereof  in  the  following  year  as  omitted 
property,    tstatc  v.  Hanna  Bock,  Co.  143  Wis.  449. 

Under  a  statute  which  declared  that  "if  any  taxes  provided  for  by 
law  for  school  purposes  shall  fail  to  be  assessed  at  the  proper  time 
the  same  shall  be  assessed  in  the  succeeding  year,"  it  has  been  held  that 
the  assessment  provided  for  may  be  made  where  none  of  the  steps 
which  precede  an  assessment  have  been  taken,  as  where  the  school 
board  failed  to  certify  the  amount  to  the  town  clerk  within  the  time 
provided  by  law;  also  that  a  purchaser  of  the  land  subject  to  such  prior 
assessment  cannot  recover  the  taxes  paid  by  him,  though  they  were 
not,  when  he  purchased,  a  lien  upon  the  land,  and  he  had  no  notice  of 
the  non-assessment  of  the  previous  year.  Wilcox  v.  Eagle,  45  N.  W. 
Rep  987. 

The  legislature  did  not  intend  to  limit  the  effect  of  the  amendment 
of  1899  to  such  personal  property  as  remained  unchanged  in  ownership 
or  location,  but  intended  thereby  to  include  any  and  all  personal  prop- 
erty which  by  inadvertent  omission  escaped  assessment  and  that  such 
intention  is  capable  of  enforcement  as  to  any  -omitted  property  which 
between  the  time  of  its  omission  and  the  time  of  reassessment,  has 
passed  out  of  existence,  out  of  the  ownership  of  the  persons  assessed 
or  out  of  the  assessment  district.  State  ex  rel.  Davis  d  Starr  Lbr.  Co.  v. 
Pars,  107  Wis.  420. 

The  words  "entered  once  additional"  held  to  apply  to  the  purpose 
contemplated  by  the  statute,  rather  than  to  the  clerical  method  by  which 
it  is  to  be  accomplished  and  to  be  one  of  the  steps  leading  to  the  ultimate 
result, — that  the  taxes  shall  be  apportioned  and  collected  on  the  tax 
roll  for  such  entry.  Fftate  ex  rel  Davis  and  Starr  Lbr.  Co.  vs.  Pors,  107 
Wis.  420. 


84  Assessment  and  Tax  Laws. 


CHAPTER  VI 


BOARDS    OF    REVIEW;     EQUALIZATION    0!F    TAXEiS;     CORIREC- 

TION  OF  TAX  ROLLS 

Boards  of  review;  members;  orj>anization.  Seitiox  1060.  1. 
The  supervisors  and  clerk  of  each  town,  the  mayor,  clerk  and  such  other 
officer  or  officers,  other  than  assessors,  as  the  common  coimcil  of  each 
city  shall,  by  ordinance  determine,  the  president,  clerk,  and  such  other 
officer  or  officers,  other  than  the  assessor,  as.  the  board  of  trustees  of 
each  village  shall  by  ordinance  determine,  shall  constitute  a  board  of 
review  for  such  town,  city,  or  village. 

Meeting.  2.  Such  board  shall  meet  annually  on  the  last  Monday 
of  June  at  its  town,  city  or  village  clerk's  office,  provided  that  in  towns 
it  may  meet  at  the  place  where  the  last  annual  town  meeting  was  held. 
A  majority  shall  constitute  a  quorum. 

Notice.  3.  Notice  of  the  time  and  place  of  meeting  shall  be  posted 
up  iby  such  clerk  in  at  least  three  public  places  in  each  town,  village,  or 
city,  or  ward  thereof,  at  least  four  days  prior  to  such  meeting. 

Records;  adjournment.  4.  The  town,  city  or  village  clerk  on  such 
board  of  review  shall  be  clerk  thereof  and  shall  keep  an  accurate 
record  of  all  its  proceedings.  The  board  may  adjourn  from  day  to  day 
or  from  time  to  time  until  its  business  is  completed;  provided  that,  if 
an  adjournment  be  had  for  more  than  one  day,  a  written  notice  shall 
be  posted  on  the  outer  door  of  the  place  of  meeting,  stating  to  what  time 
said  meeting  is  adjourned. 

Compensation.  5.  The  members  of  such  board  except  in  cities  of 
the  first  class,  shall  receive  such  compensation  as  shall  be  fixed  by  reso- 
lution or  ordinance  of  the  town  board,  village  board,  or  C(5mmon  council 
not  exceeding,  however,  three  dollars  per  day. 

Length  of  session.  G.  After  the  assessors  shall  have  laid  before 
the  board  of  review  their  assessment  roll  of  real  estate  with  the  sworn 
statements  and  valuations  of  personal  property  and  bank  stock,  as  pro- 
vided by  section  1061,  the  board  of  review  shall  remain  in  session  one 
day  from  ten  o'clock  A.  M.  until  four  o'clock  P.  M.  for  taxpayers  to  ap- 


Boards  of  Review.  83 

pear  and  examine  such  assessment  roll,  sworn  statements,  and  valua- 
tions and  be  heard  in  relation  thereto;  and  upon  reasonable  cause  being 
shown  therefor,  shall  hold  at  least  one  adjourned  session  upon  a  subse- 
quent day.  ' 

Special  charters  not  siffected.  7.  The  provisions  of  this  section 
shall  not  be  so  construed  as  to  alter,  repeal,  amend  or  modify  the  pro- 
visions of  any  city  or  village  charter  relating  to  the  cases  herein  pro- 
vided for. 

This  section  relates  to  the  organization,  time  and  place  of  meeting, 
compensation,  and  procedure  of  boards .  of  review.  The  section  has 
been  divided  into  paragraphs  and  the  several  provisions  are  so  plain 
as  to  require  no  comment.  The  amendment  of  1909,  contained  in  para- 
graph 6,  requires  the  board  to  remain  in  session  one  day  for  taxpayers 
to  appear  and  be  heard..  It  was  held  that  a  statute  retiuiring  boards 
of  review  to  continue  in  session  two  days  was  mandatory  that  a  tax- 
payer who  was  deprived  of  a  hearing  by  an  adjournment  on  the  first  day 
was  not  bound  to  pay  the  taxes  assessed  against  him.  Auditor  General 
V.  Chandler,  66  N.  W.  482. 

If  adjournment  is  taken  for  more  than  one  day  written  notice  should 
be  posted  on  the  outer  door  of  the  place  of  meeting  stating  the  time  to 
which  such  adjournment  w-as  made.  For  a  discussion  of  the  powers 
and  duties  of  boards  of  review,  see  note  to  section   1061. 

Composition  of  board.  A  special  village  charter  properly  construed 
provided  that  the  board  of  review  should  be  constituted  as  such  boards 
are  constituted  in  towns  and  not  as  in  other  villages.  A  quorum 
being  present  and  voting,  the  fact  that  th^  assessor  was  excused  from 
voting  did  not  invalidate  the  action  of  the  board,  fftnte  v.  Gaylord. 
73  Wis.  316. 

The  board  is  not  required  to  take  additional  oaths  as  members 
thereof;  the  general  oath  of  office  is  meant.  Mdntyrr  v.  White  Creek. 
43  Wis.  620;   Poims  v.  Oshkosh.  .'Ifi  Id.  660. 

A  city  charter  created  a  bond  of  review  and  also  a  board  of  equaliza- 
tion. The  two  boards  were  largely  composed  of  the  same  officers,  met 
at  the  same  time  and  place  and  consulted  together,  but  when-they  came 
to  act  each  acted  finally  ujion  the  matters  legally  submitted  to  it.  Their 
action  was  lield  valid.  Cranier  v.  Intone.  38  Wis.  2.59. 

The  duties  of  a  board  of  review  are  (|uasi-judicial  and  courts  have 
no  jurisdiction  to  disturb  its  findings  and  determinations  unless  it  is 
acting  in  bad  faitli.  or  outside  its  jurisdiction,  or  in  intentional  disre- 
gard of  law.     Ilroirn    r    Onr'ulu  Co..   \i)\\   Wis.   149. 

For  composition  of  iJoard  of  Iicview  in  the  lily  of  Milwaukee,  see 
section  lOliOm.  7,  p.  35  Supra. 

The  taxpayer  must  make  full  disclosure  of  all  his  ixMsoual  property 
before  tin-  board  of  review  and  answer  all  inciiiiries  relating  thereto 
or  be  liarreil  from  (|uestioning  the  validity  of  the  assessment  in  court. 
mate  V.  WilliamH,  123  Wis.  73. 

See  this  case  also  for  geneial  disciissiou  of  the  duties  and  iiowers 
of  boards  of  review. 

Notice  of  the  time,  el*-.  Where  a  charter  retiiiired  leii  days'  notice 
of  the  time  and  place  of  meeting  aiirl  only  nine  days'  notice  was  given, 
held  valid;  and,  if  otJierwise.  it  was  cured  by  a  provision  that  no  error 
or  informality  should  invalidate  the  tax.  Cramer  r.  yioiir.  38  Wis.  259. 
Such  notice,  followed  by  other  proceedings,  amounts  to  "due  piocess  of 
law."     Tiahhrhi    v.   /;/;/.   66   Wis.  171. 


86  Assessment  and  Tax  Laws. 

"VVTiere  the  parties  interested  appear  before  the  board  and  are  fully 
heard,  without  making  any  objection  on  the  ground  that  legal  notice 
was  not  given,  the  jurisdiction  is  complete,  although  proper  notice  was 
not  given.     State  v.  Gaylord.  73  Wis.  306. 

Where  a  person  makes  no  sworn  statement  to  an  assessor  as  to  the 
value  of  his  personal  property,  the  value  placed  thereon  by  the  assessor 
is  prima  facie  correct  and  cannot  be  changed  by  the  board  of  review 
except  upon  evidence.     The  State  ex  rel  Giroux  vs.  Lien,  112  Wis.  282. 

Statute  directory.  Sec.  1060  Stats.  1898,  requiring  the  board  of 
review  to  meet  on  the  last  Monday  in  June,  and  section  1064  providing 
that  the  assessor  shall  deliver  the  completed  assessment  roll  to  the 
clerk  on  or  before  the  first  Monday  in  August,  are  directory  only,  and 
a  failure  to  comply  literally  therewith  does  not  invalidate  the  action 
of  such  officers  unless  the  rights  of  persons  interested  are  thereby 
materially  affected  to  their  prejudice.    State  v.  Zillmann,  121  Wis.  472. 

Duties  and  powers  of  board;  proceedings.  Section  1061.  1.  The 
assessors  shall  lay  before  the  board  of  review  their  assessment  roll  of 
the  real  property  and  all  the  sworn  statements  made  by  others  and  valu- 
ations made  by  them  of  personal  property  and  bank  stock.  The  board 
shall,  under  their  official  oaths,  carefully  review  and  examine  said  roll 
and  statement  and  all  valuations  of  real  and  personal  property  and 
bank  stock,  and  shall  correct  any  errors  in  description  of  property  or 
otherwise;  and  for  that  purpose  they  are  hereby  required  to  hear  and 
examine  any  person  or  persons  upon  oath,  who  shall  appear  before  them 
in  relation  to  the  assessment  of  any  property  upon  said  roll  or  in 
relation  to  any- property  omitted  therein;  and  if  it  appear  that  any 
property  has  been  valued  by  the  assessor  too  high  or  too  low,  they  shall 
increase  or  lessen  the  same  to  the  true  valuation  according  to  the  rules 
for  valuing  property  prescribed  in  this  chapter.  They  shall  determine 
the  correct  value  of  any  bank  stock  which  has  been  valued  in  his  state- 
ment thereof  by  an  officer  of  the  bank  at  one  price  and  by  the  assessor 
at  a  different  price. 

Lowering  assessment.  2.  Any  person  who  thinks  the  aggregate 
valuation  of  his  personal  property  by  the  assessor  too  high,  may  appear 
and  state  to  the  board  under  oath  the  true  aggregate  valuation  of  all 
personal  property  upon  which  he  is  liable  to  taxation,  and  if  the  board 
shall  be  satisfied  of  the  truth  of  such  statement  they  shall  take  the  valu- 
ation so  fixed  by  him  as  the  true  aggregate  valuation  of  his  personal 
property.  The  board  of  review  shall,  when  satisfied  from  the  evidence 
taken  that  the  assessor's  valuation  is  too  high  or  too  low,  lower  or 
raise  the  same  accordingly,  whether  the  person  assessed  appear  before 
them  or  not.  The  board  may  also  place  upon  the  roll  any  property 
they  may  know  to  be  omitted,  and  assess  the  same  to  the  person  to 
whom  in  right  it  should  be  assessed. 

Notice.  3.  But  they  shall  not  raise  any  asses^Ynent  nor  assess  any 
property  not  already  on  the  roll  unless  the  person  assessed,  if  a  resident 
of  the  town,  city,  or  village,  or  if  a  nonresident,  his  agent,  if  there  be 
one  resident  therein,  or  if  neither,  the  possessor  of  the  property  assessed, 


Boards  of  Review.  87 

if  any,  shall  have  been  duly  notified  of  such  intention  in  time  to  appear 
and  be  heard  before  the  board  in  relation  thereto;  provided,  the  resi- 
dence of  such  owner,  agent  or  possessor  be  known  to  any  member  of 
said  board. 

Evidence.  4.  Any  person  claiming  any  correction  of  the  assess- 
ment may  call  witnesses  to  support  the  same,  or  to  show  that  any  prop- 
erty on  the  roll  is  assessed  too  high,  or  too  low;  and  the  attendance  of 
witnesses  and  the  production  of  books,  inventories,  schedules,  papers, 
or  documents  may  be  compelled  by  subpoena  issued  by  a  justice  of  the 
peace  or  the  clerk  of  the  board. 

Record.  5.  The  clerk  shall  keep  a  careful  record  of  all  changes 
made  and  valuations  determined  on  by  the  board,  and  shall  reduce  to 
writing  and  preserve  the  examination  and  statements  of  every  person 
and  witness  taken  by  the  board. 

Appearance  befoi-e  board  of  review  necessary  as  to  personal  prop- 
erty, 6.  No  person  shall  be  allowed  in  any  action  or  proceeding  to 
question  the  amount  of  valuation  of  personal  property  assessed  to  him 
unless  in  person  or  by  agent  he  shall  have  first  presented  his  objections 
thereto  before  the  board  of  review  of  the  district  in  which  such  assess- 
ment was  made  and  in  good  faith  presented  evidence  to  such  board  in 
support  of  such  objections  and  made  full  disclosure  before  said  board, 
under  oath,  of  all  his  personal  property  liable  to  assessment  in  such 
district  and  the  value  thereof,  except  when  prevented  from  making 
such  presentation  and  disclosure  by  omission  of  duty  on  the  part  of 
the  assessor  or  of  such  board. 

Subd.   6.     Amended   by   Chap.   679,   1919. 

Duties  of  board.  This  section  does  not  contemplate  that  boards 
of  review  shall  do  over  the  work  of  the  assessor  or  substitute  their 
judgment  for  his.  The  assessor's  valuation  is  presumed  to  be  correct 
and  must  stand  in  the  absence  of  evidence  to  the  contrary.  State  v. 
Lien  108  Wis.  316;  State  v.  Thowpsnn,  151  Wis.  184;  State  v.  Williavis 
160  Wis.  648.  The  duty  of  the  board  of  review  is  to  carefully  examine 
the  roll  and  statements  submitted,  for  errors,  omissions  and  improper 
valuations,  and  take  the  necessary  steps  to  correct  them.  It  may  direct 
the  assessor  to  correct  mere  errors  in  description  or  otherwise,  but  can- 
not place  any  additional  property  on  the  roll  without  notice  nor  change 
any  valuations  without  sworn  testimony  produced  before  it-  for  that 
I)urpose. 

A  board  of  review  is  not  an  assessing  body,  but  is  a  quasi-Judicial 
body  re(iuired  to  hear  evidence  tending  to  sliow  errors  in  the  assess- 
ment, and  to  decide  on  such  evidence  whether  or  not  the  assessor's 
valuation  is  correct.  The  assessor's  valuation  is  prima  facie  correct, 
and  cannot  be  changed  except  upon  evidence  showing  it  to  be  erroneous. 
State  ex  rcl.  v.  Williams,  160  Wis.  648. 

No  rhMnpro  of  viiluatlon  wiHioiit  ovidence,  Hoards  of  review  are 
rcfiulred  to  "cxaniine  upon  oatli"  any  iiorson  who  shall  appear  before 
them  In  relation  to  the  asscBsment  or  omission  of  property  and  to  lower 
or  raise  the  snme  "when  satislicil  from  thr  evidence  tak(>n  that  the 
assessor's  valuation  is  ton  high  or  too  low."     Tlu-y  are  not  limited  In 


88  Assessment  and  Tax  Laws. 

this  respect  to  instances  of  incorrect  assessment  brought  up  on  com- 
plaint of  taxpayers  but  may  proceed  upon  their  own  motion  to  procure 
witnessess  or  other  evidence  necessary  to  correct  the  roll.  But  they 
cannot  change  any  valuation  without  sworn  testimony  produced  before 
them  for  that  purpose,  and  then  only  in  accordance  with  such  evidence. 
Any  change  of  valuation  without  evidence  is  a  plain  violation  of  official 
duty  whcli  may  be  set  aside  on  certiorari.  Shove  v.  Manitowoc,  57  Wis. 
5;  State  v.  Laicler,  103  Wis.  460;  State  v.  Fuldner,  109  Wis.  56;  State  v. 
Williams,  123  Wis.  65,  and  other  cases  cited  in  note. 

Referring  to  the  clauses  above  quoted,  it  was  held  in  case  of  State  v. 
Lawlcr,  103  Wis.  460.  that  "the  clear  intent  of  the  language  used  was  to 
place  it  beyond  the  power  of  the  board  of  review  to  change  values  with- 
out evidence  and  to  require  them  to  change  in  accordance  with  the  evi- 
dence." In  the  case  of  State. v.  Fuldner.  109  Wis.  56,  the  court  declared 
that,  "in  absence  of  evidence  the  board  had  no  power  to  reduce  valua- 
tions." 

A  mere  opinion  of  the  owner  with  reference  to  the  value  of  personal 
property,  imsupported  by  facts  or  circumstances  and  coupled  with 
evasive  answers  as  to  the  quantity  and  market  value,  does  not  nullify 
the  valuation  of  an  assessor.     149  Wis.  76.  Idem. 

Oral  testimony.  This  section  allows  the  board  of  review  to  receive 
oral  testimony  only.  Ex  parte  affidavits  cannot  be  considered.  State 
V.  Lien,  108  Wis.  282.  Nor  are  depositions  of  property  owners  ad- 
missible. State  V.  Hobe.  124  Wis.  8.  It  was  also  decided  in  the  last 
mentioned  case  that  affidavit  under  section  1056  not  sworn  to  before 
the  assessor  could  not  be  considered. 

Valuation  by  board  of  review.  The  valuation  of  property  when 
there  is  evidence  authorizing  the  board  of  review  to  act  is  governed  by 
the  same  rules  which  control  the  action  of  assessors.  The  board  is  re- 
quired to  increase  or  lessen  the  valuation  to  the  "true  value  according  to 
the  rules  for  valuing  property  prescribed  in  this  chapter."  The  rule  for 
valuing  real  estate  is  "the  full  value  which  could  ordinarily  be  obtained 
therefor  at  private  sale."  Section  1052,.  And  the  rule  for  valuing 
personal  property  is  its  "true  cash  value."  Section  1055.  The  law  is 
■just  as  binding  upon  boards  of  review  as  upon  assessors.  No  change  of 
valuation  at  all  can  be  made  without  evidence  and  when  evidence  is 
produced  the  change  must  be  in  accordance  therewith. 

The  board  of  review  cannot  change  the  assessor's  valuation  without 
evidence.  . .  .State  ex  rel.  v.  Klein,  157,  Wis.  308. 

In  proceedings  before  a  board  of  review  to  determine  the  value  of  a 
sawmill,  testimony  as  to  what  the  property  as  an  entirety  and  a  going 
concern  would  ordinarily  sell  for  at  private  sale,  assuming  that  a  buyer 
with  the  same  opportunity  for  the  use  of  the  mill  as  the  present  owner 
was  at  hand  and  had  the  means  to  buy  it,  was  held  to  be  a  better  test  of 
value  than  evidence  of  what  the  sawmill  would  be  worth  to  dismantle 
and  dispose  of  in  part.     State  v.  Williams.  123  Wis.  61. 

The  board  need  not,  before  receiving  testimony  imder  this  section, 
give  notice  to  persons  likely  to  be  affected.  State  v.  Wharton.  117  Wis. 
558;  but  failure  to  give  notice  before  increasing  an  assessment  is  juris- 
dictional error.     State  v.  Saekett.  117  Wis.  580. 

Witnesses  duly  subpopnaed  by  or  before  boards  of  review  who  refuse 
to  appear  or  testify  are  punishable  for  contempt  imder  section  4066  of 
the  statute,  as  amended  by  chapter  140,  laws  of  1911. 

Assessors  and  perhaps  members  of  boards  of  review  are  competent 
witnesses.     See  note  to  section  1062,  post. 

In  addition  to  evidence  showing  that  the  assessor's  valuation  is  not 
correct,  the  owner  must  make  full  disclosure  under  oath  to  the  board 
of  all  his  personal  property  liable  to  assessment  and  the  value  thereof. 


Boards  of  Review.  89 

Failing  to  do  so,  he  will  not  be  allowxd  to  question  the  assessment  in 
court.  This  provision  of  the  statute  was  construed  and  emphatically 
approved  in  the  case  of  State  v.  Williams,  123  Wis.  73. 

Refusal  to  be  sworn.  When  a  person  appearing  before  the  board 
offered  to  make  a  statement  of  his  debts  outs.de  of  the  ta.xing  district, 
but  refused  to  give  a  statement  of  debts  within  the  district  or  be  sworn 
to  the  same,  held,  that  the  board  was  justified  in  ignoring  his  statement. 
State  V.  Cooper,  59  Wis.  666. 

The  necessarv  absence  of  the  town  clerk  during  some  of  the  days  the 
board  was  in  session  and  the  fact  that  another  person  was  authorized 
by  the  board  to  act  and  did  act  as  their  clerk,  but  without  taking  any 
part  in  their  proceedings  or  voting  on  any  question,  does  not  affect 
the  validity  of  the  board's  action  so  as  to  afford  any  equitable  ground 
for  relief* from  the  payment  of  taxes.  Hixon  v.  Oneida  Co.  82  Wis. 
515,  533. 

.Assessor  to  attend,  testify,  correct.  Section  1062.  The  assessor 
shall  attend  without  order  or  subpoena  all  hearings  before  the  board  of 
review  and  under  oath  submit  to  e.xaminatlon  and  fully  disclose  to  said 
board  such  information  as  he  may  have  touching  his  assessment  and 
any  other  matters  pertinent  to  the  inquiry  being  made  and  shall  re- 
ceive the  same  compensation  for  such  attendance  as  is  allowed  to  the 
members  of  said  board.  He  shall  make  all  corrections  to  the  assess- 
ment roll  ordered  by  the  board  of  review,  and  when  any  valuation  of 
real  property  shall  be  changed  he  shall  enter  on  the  roll  opposite  the 
proper  tract,  in  a  separate  column,  the  valuation  fixed  by  the  board. 
He  shall  also  enter  upon  the  assessment  roll,  in  the  proper  place,  the 
names  of  all  persons  found  liable  to  taxation  on  personal  property  or 
bank  stock,  setting  opposite  such  names  respectively  the  aggregate 
valuation  of  such  property,  after  deducting  exemptions  and  making 
such  corrections  as  the  board  may  have  ordered. 

Assessors  and  members  of   hoard   of  review  competent  witnesses. 

The  sentence  of  the  above  section  requiring  the  assessor  to  attend  the 
hearings  of  the  board  of  review  and  disclose  under  oath  such  informa- 
tion as  may  be  required  relating  to  the  assessment,  and  prescr-ibing  his 
compensation,  was  add«'d  l)y  ch.  371.  laws  of  1907.  Under  this  section  as 
amended  the  assessor  is  a  competent  witness  before  the  board  of  review. 
State  ex  rel  Hanna  Dock  Co.  r.  Willcuts,  143  Wis.  449. 

P^ven  before  the  amendment  the  assessor  could  be  sworn  in  support 
of  but  not  to  impeach  his  affidavit.  M<irsh<iU  v.  lien.son.  48  Wis.  5.')8; 
Plutiur  V.  Super  visors.  46  Wis.  103. 

While  the  practice  of  calling  members  of  boards  of  review  to  testify 
as  to  matters  pending  before  them  is  not  favored  where  other  evidence 
is  available,  it  is  believed  that  they  are  (•omi)etent  witnesses  and  that 
their  testimony  may  properly  be  taken  when  necessaiy  to  correct  an 
unjust  or  unlawful  assessment.  The  (juestlon  has  not  been  directly 
passed  upon  by  the  supreme  court  but  the  reasoning  in  the  cases  of 
Starkirralhir  r.  Comnion  Coiiiirih  90  Wis.  612;  Wooil  v.  Chamber  of 
Comnieree,  119  Wis.  367;  and  Cook  r.  Uouser.  122  Wis.  573,  it  would 
seem  to  sanction  such  testimony. 

Equltv  will  not  relieve  against  taxes  because  the  only  record  of  the 
changes' made  by  the  board  of  review,  other  (ban  the  changes  them- 
selves, was  made  on  loose  sheets  of  paper,  whiih,  though  (lied  in  the 
clerk's  ofllce,  were  unsigned.     Hisou   r.  (>ii<ida  Co.  s:'  Wis.  515,  534. 


90  Assessment  and  Tax  Laws. 

Affidavit  of  assessor.  Section  1063.  The  assessor  or  assessors 
shall  annex  to  the  assessment  roll,  when  completed,  his  or  their  affi- 
davits, to  be  made  and  certified  substantially  in  the  following  form, 


(^ss. 


State  of  Wiscon.sin. 
County.  { 

We and assessors  for  the of ,in  said  county, 

do  solemnly  swear  that  the  annexed  assessment  roll  contains,  as  we 
verily  believe,  a  complete  and  perfect  entry  and  list  of  all  real  property 

liable  to  assessment  for  the  present  year  in  said ,  the  name  of  each 

person  therein  owning  or  having  in  charge  personal  property  liable  to 
taxation;  the  name  of  each  stockholder  and  the  amount  of  his  stock  in 
each  incorporated  bank  in  said  town  or  ward;  a  correct  description  of 
the  separate  parcels  of  real  property  assessed;  that  we  have,  as  far  as 
practicable,  valued  each  parcel  of  real  estate  from  an  actual  view  of  such 
parcel  (but  in  towns  exceeding  one  hundred  and  eight  square  miles 
this  clause  shall  be  "that  we  have  valued  each  parcel  of  real  estate 
from  actual  view,  or  from  the  best  information  we  could  practicably 
obtain,  and  all  improved  lands  from  actual  view") ;  that  we  have,  as 
far  as  practicable,  personally  viewed  and  inspected  each  article  of  per- 
sonal property  assessed  by  us;  that  the  valuation  of  real  property  as  set 
down  in  said  roll  is  as  determined  by  us  or  as  corrected  by  the  board  of 
review;  that  the  valuation  of  personal  property  and  bank  stock  in  said 
roll  is  as  fixed  by  us  or  as  finally  fixed  by  the  board  of  review;  that  each 
and  every  valuation  of  the  property  made  by  us  is  the  just  and  equitable 
value  thereof,  as  we  verily  believe. 

Read  to  the  affiant  and  subscribed  and  sworn  to  before  me  this 

day  of 18. . 


No  assessor  shall  be  allowed  in  any  court  or  place,  by  his  oath  or 
testimony,  to  contradict  or  impeach  any  affidavit  or  certificate  made 
or  signed  by  him  as  such  assessor. 

When  assessor  competent  witness.  The  last  sentence  of  this  sec- 
tion prohibiting  any  assessor  from  contradicting  or  impeaching  his  cer- 
tificate to  an  assessment  roll  is  repealed  by  necessary  implication  by 
sections  1059  and  1062  as  amended,  insofar  as  the  same  would  conflict 
with  the  performance  of  the  duties  imposed  by  the  last  mentioned 
sections.    State  ex  rel.  vs.  Willcuts,  143  Wis.  449. 

Assessor's  oath.  In  several  early  decisions  of  the  supreme  court  it 
was  held  that  the  failure  of  the  assessor  to  make  the  oath  or  affidavit 
to  the  assessment  roll  required  by  this  section  would  invalidate  the 
tax  for  all  purposes  and  defeat  any  attempt  to  collect  the  same.  Marsh 
V.  Supervisors.  42  Wis.  502;  PMlleo  v.  Hiles,  42  Wis.  527;  Scheibel  v. 
Kochler,  42  Wis.  291;  Plumer  v.  Supervisors,  46  Wis.  163;  Marshall  v. 
Benson,  48  Wis.  558;  Paine  v.  Comstock,  57  Wis.  159.  The  same  rule 
was  adopted  by  the  Federal  court  in  the  case  of  Briggs  v.  St.  Croix  Co., 
20  Fed.  341  where  it  was  said,  "The  want  of  the  proper  affidavit  avoids 
the  tax  and  all  proceedings  will  be  stayed  until  a  reassessment  can  be 
made." 


Joint  School  District  Taxes.  91 

But  these  decisions  have  since  been  criticised  and  modified  by  the 
court  in  the  cases  of  Fifield  v.  Marinette  Co.  62  Wis.  532;  Bass  v. 
Fond  du  Lac  60  Wis.  516;  Wis.  C.  R.  Co.  v.  Lincoln  Co.  67  Wis.  478. 
In  the  latter  case  it  was  held  that  "the  failure  of  the  assessor  to  sign 
or  verify  the  roll  does  not  render  the  assessment  a  nullity  so  that  it 
can  be  said  that  no  taxes  have  been  assessed."  And,  again,  in  Fifield 
V.  Marinette  Co.,  that  "the  want  of  such  affidavit  is  not  sufficient  to 
show  that  the  tax  is  unjust  or  inequitable  and  an  action  in  equity  to 
set  aside  the  taxes  on  this  ground  will  fail  unless  accompanied  by  an 
offer  to  pay  such  sum  as  is  justly  chargeable  for  taxes." 

The  absence  of  an  affidavit  is  merely  prima  facie  evidence  of  in- 
equality, Bass  V.  Fond  du  Lac  Co.  68  Wis.  516. 

Present  rule  stated.  As  the  law  now  stands,  the  rule  seems  to  be 
that  failure  of  the  assessor  to  verify  the  assessment  roll  does  not 
render  a  tax  based  thereon  absolutely  void  but  does  make  it  prima 
facie  unequal  and  unjust.  A  tax  based  on  an  unverified  roll  cannot 
be  set  aside  on  that  ground  alone  in  an  equity  action  without  showing 
that  it  is  in  fact  unjust  and  inequitable.  But  in  the  absence  of  the 
affidavit,  the  burden  is  shifted  to  the  municipality  to  prove  it  just 
and  equitable.  It  is  probable  that  such  a  tax  would  be  set  aside  and 
defeated  in  strict  law  actions  like  certiorari  and  perhaps  in  ejectment 
or  trespass  under  a  tax  deed  based  on  an  unverified  assessment.  It 
is  highly  important,  therefore,  that  the  assessor  should  sign  and  verify 
the  roll  as  the  statute  requires.  Boards  of  review  and  town,  city  and 
village  clerks  are  cautioned  to  see  that  the  roll  is  properly  verified 
before  it  passes  from  their  hands  and  that  all  other  formal  steps  in 
imposing  the  tax  have  been  complied  with. 

EQUALIZATION — JOINT    SCHOOL    DISTRICTS 

Joint  scliool  districts;  a.ssessnients  equalized  only  on  petition; 
forfeits  for  nonattendahce.  Section  40.07  [471.]  1.  The  relative 
valuation  of  taxable  proijerty  in  the  several  parts  of  any  joint  school 
district  or  of  any  joint  high  scliool  district,  shall  not  be  equalized 
except  as  herein  provided.  At  any  time  prior  to  the  fifteenth  day  of 
October  of  any  year  any  three  freeholders  resident  in  that  part  of 
any  town,  city  or  village  forming  a  part  of  any  joint  school  district, 
or  forming  a  part  of  any  high  school  district,  or  if  the  number  of 
freeholders  in  such  part  of  any  town,  city  or  village  be  less 
than  three  then  all  of  such  freeholders,  may  file  with  the  clerk  of  such 
district  a  petition  praying  for  an  equalization  of  the  relative  valuation 
of  taxable  property  in  the  several  parts  of  such  district.  The  clerk 
shall  thereupon  and  prior  to  October  twenty-fifth  of  such  year  notify 
in  writing  the  assessor  of  every  town,  city  and  village  in  part  embraced 
in  such  district  to  meet  as  provided   in  subsection  2  of  this  section. 

When  to  meet.  2.  The  said  assessors  shull  meet  ai  the  district 
schoolhouse  with  their  respective  assessment  rolls  iil  tlir  time  deslj;- 
nated  In  such  notice  for  the  purpose  of  comparing  and  invest igaling  the 
assessed  valuation  of  the  taxable  property  in  the  several  parts  of  such 
district  separated  by  town,  city  or  village  lines  and  shall  determine 
whether  the  assessed  valuation  of  such  properly  on  the  assessment  rolls 
be  Just  or  not. 


92  ASSHSSMENT   AND   TaX   LaWS. 

Determination;  record.  3.  If  considered  unjust,  Ihey  shall  deter- 
mine the  relative  aggregate  valuation  of  said  property  in  the  parts  of  the 
district  in  the  several  towns,  cities  or  villages  comprising  it  and  the 
proportion  of  district  taxes  to  be  levied  upon  (he  property  in  each  of  the 
several  parts.  If  necessary,  the  assessors  may  view  and  inspect  the 
taxable  pi'xjperty  in  the  different  parts  of  the  district  and  may  examine 
the  owners  and  other  persons  under  oath  as  to  the  value  thereof.  The 
school  district  clerk  shall  attend  such  meeting  and  keep  a  record  of  the 
proceedings.  A  majority  of  such  assessors  shall  constitute  a  (|uorum 
for  the  performance  of  the  duties  prescribed  in  this  section. 

Adjournments.  4.  If  any  assessor  shall  be  absent  from  such 
meeting  in  attendance  upon  a  like  meeting  in  some  other  joint  district, 
and  shall  give  information  of  the  fact  to  such  clerk,  or  if  for  other 
reasons  there  shall  be  no  quorum  of  assessors,  the  meeting  shall  be 
adjourned  to  such  time  as  may  be  necessary  to  enable  all  or  a  majority 
of  such  assessors  to  be  present,  and  in  such  case  the  clerk  shall  give 
notice  of  such  adjournment  to  each  assessor  not  then  present  in  time  to 
enable  him  to  attend  such  adjourned  meeting.  Further  adjournments 
may  be  taken  if  necessary,  until  the  duties  imposed  by  this  section  shall 
have  been  performed;  and  if  for  any  reason  there  shall  be  failure  to 
perform  such  duties  without  adjournment  to  a  fixed  time,  the  clerk  shall 
call  another  meeting  at  a  time  fixed  by  him;  provided,  that  final  action 
by  said  assessors  under  this  section  shall  be  taken  not  later  than  the 
first  day  of  November  in  the  same  year.  The  town,  city  and  village 
clerks  shall  allow  the  assessors  to  take  and  use  the  assessment  rolls  in 
the  discharge  of  their  duties  under  this  section. 

Disagreements.  5.  If  the  assessors  cannot  agree,  they  shall  call  to 
their  aid  the  assessor  of  incomes  of  the  county,  whose  vote  shall  decide 
the  controversy.  The  determination  when  made  shall  be  certified  in 
writing  to  the  district  clerk. 

Penalty.  6.  If  any  assessor  or  other  officer  shall  refuse  or  neglect 
to  perform  the  duties  hereby  imposed,  or  to  act  when  called  upon  as 
herein  provided,  he  shall  forfeit  not  less  than  ten  nor  more  than  one 
hundred  dollars. 

Delivery  of  roll.  Section  1064.  The  assessor  shall,  on  or  before 
the  first  Monday  in  August  annually,  deliver  the  assessment  roll  so 
completed  and  all  the  sworn  statements  and  valuations  of  personal 
property  to  the  clerk  of  the  town,  city  or  village,  who  shall  file  and 
preserve  the  same  in  his  office;  provided,  that  in  cities  of  the  first 
class,  whether  organized  under  general  or  special  charter,  the  assess- 
ment rolls,  after  the  tax  roll  has  been  completed  and  compared  with 
such  assessment  rolls,  be  delivered  by  the  city  clerk  to  the  tax  commis- 
sioner or  other  head  of  the  assessment  department  of  such  city,  by 
whatsoever  name  he  may  be  designated,  who  shall  file  and  preserve  the 


Tax  Rolls,  Correctiox  of.  93 

same  in  his  office.  It  shall  be  unnecessary  for  such  tax  commissioner 
or  other  head  of  the  assessment  department  in  such  cities  of  the  first 
class  to  make  or  keep  in  his  office  any  copy  of  said  assessment  roll. 

The  assessment  roll  is  deemed  to  be  completed  except  for  the  correc- 
tion of  mistakes  and  clerical  errors  on  the  1st  Monday  in  August  when 
it  is  required  to  be  delivered  to  the  clerk  for  filing  under  this  section 
and  the  subsequent  levy  of  taxes  must  be  considered  as  relating  back 
to  that  date.  Lands  deeded  to  the  state  prior  to  the  first  Monday  in 
August  in  any  year  are  exempt  from  taxation  for  that  year,  but  lands 
to  which  the  state  becomes  the  owner  after  that  date  are  taxable  for 
that  year.     Petition  of  Wausau  Inrcst7nent  Co.  163  Wis.  283. 

The  provision  that  the  assessment  roll  should  be  delivered  to  the 
clerk  on  or  before  the  first  Monday  in  August  is  directory  only  and 
a  departure  from  the  letter  of  the  statute  will  not  subject  the  assessor 
to  a  penaltv  unless  it  be  shown  that  the  rights  of  the  parties  interested 
were  thereby  affected  to  their  predjudice.  State  v.  Zillman,  121  Wis. 
472. 

Assessment  review  and  tax  roll  in  Milwaukee.  SK(  tion  1064a.  1. 
The  board  of  review  in  all  cities  of  the  first  class  whether  organized 
under  general  or  special  charter,  after  they  shall  have  examined,  cor- 
rected and  completed  the  assessment  roll  of  said  city  and  within  the 
time  prescribed  by  law,  shall  deliver  the  same  to  the  tax  commissioner, 
who  shall  thereupon  re-examine  and  perfect  the  same  and  make  out 
therefrom  a  complete  tax  roll  in  the  manner  and  form  provided  by  law. 
All  laws  applicable  to  any  such  city  relating  to  the  making  of  such  tax 
rolls  shall  apply  to  the  making  of  the  tax  roll  by  said  tax  commissioner, 
except  that  the  work  of  making  said  rolls  shall  be  performed  by  the 
assessors  and  such  other  employes  in  the  tax  commissioner's  office 
as  the  tax  commissioner  shall  designate.  After  the  completion  of  said 
tax  roll  in  the  manner  provided  by  law,  the  tax  commisson'er  shall 
annex  a  warrant  in  the  form  prescribed  by  law  and  signed  by  him  and 
deliver  the  tax  roll  and  warrant  to  the  city  treasurer  of  such  city 
on  the  second  Monday  of  December  in  each  year. 

2.  The  county  clerk  of  any  county  in  which  there  shall  be  a  city 
of  the  first  class  shall  deliver  his  certificate  of  apportionment  of 
taxes  and  statement  of  the  names  of  persons  in  said  city  subject  to 
an  income  tax  to  the  tax  commissioner  instead  ot'  tlie  city  clerk  of 
such  city. 

This  section  applies  to  the  city  of  Milwaukee  only.  In  all  other 
municipalities  of  the  state,  on  completion  of  the  assessment  roll,  the 
assessor  Is  i-equired  to  deliver  the  same  to  the  cIimU  wlio  is  required 
to  compute  the  tax  under  section  1079.     Post. 

Clerks  to  examine  «nd  corn'rt  rolls.  Skctio.v  1065.  lTi)()n  receiv- 
ing such  assessment  roll  tlie  said  clerk  shall  carefully  examine  il.  He 
shall  correct  all  double  assesHmenls.  imperfect  descriptions  and  other 
errors  apparent  \ii»()ti  the  face  ol"  the  roll,  ami  sirike  off  all  parcels 
of  real  property  not  liable  to  laxalion.  He  shall  add  to  the  roll  any 
parcel    of    real    projierty    omitted    by    the    assessors    and    immediately 


94  Assessment  and  Tax  Laws. 

notify  them  thereof;  and  such  assessors  shall  forthwith  view  and  value 
the  same  and  certify  such  valuation  to  said  clerk,  who  shall  enter 
it  upon  the  roll,  and  such  valuation  shall  be  final.  To  enable  such 
clerk  to  properly  correct  defective  descriptions  he  may  call  to  his  aid, 
when  necessary,  the  county  surveyor,  whose  fees  for  the  services 
rendered  shall  be  paid  by  the  town,  city  or  village. 

This  section  requires  the  clerk  to  carefully  examine  the  assessment 
roll  on  receipt  of  the  same  and  make  the  corrections  specified.  Aside 
from  correcting  double  assessments,  imperfect  descriptions  and  other 
errors  apparent  upon  the  face  of  the  roll,  he  is  authorized  to  strike 
off  parcels  of  real  estate  not  liable  to  taxation  and  to  add  real  estate 
omitted.  He  is  not  authorized  to  add  omitted  personal  property,  but 
such  property  may  be  assessed  the  following  year  under  section  1059. 

The  clerk  should  also  note  whether  the  roll  has  been  signed  and 
verified  by  the  assessor  and  is  otherwise  in  the  form  prescribed 
by  law. 

Statement  to  county  clerk.  Section  106  6.  Upon  the  correction 
and  completion  oi  the  assessment  roll,  as  provided  in  the  preceding 
section,  the  said  clerks  shall  ascertain  and,  on  or  before  the  fourth 
Monday  in  August,  transmit  to  the  county  clerk  a  detailed  statement 
of  the  aggregate  of  each  of  the  several  items  specified  in  section  1050, 
and  the  valuation  of  bank  stock,  with  a  statement  of  the  number  of 
acres  of  land  and  the  aggregate  value  thereof,  and  the  aggregate  value 
of  all  city  and  village  lots  as  appears  from  the  assessment  roll. 
Every  county  clerk  shall,  at  the  expense  of  the  county,  annually  pro- 
cure and  furnish  to  each  town,  city  and  village  clerk  blanks  for  such 
statements,  which  blanks  shall  be  in  the  following  form: 


Clerks  to  Report  Assessment. 


95 


statement 
Required  by  section  1066  of  the  statutes  of  1898,  showing  the  aggregate 
number   and    value    of   the   several   items    of   personal    and    real 

property  appearing  upon  the  assessment  rolls  of  the of  

In  the  county  of ,  state  of  Wisconsin: 


Description  of  PropPrty 


Aggregate 
number 


Aggregate 
value 


1.  HorsPs  of  all   agps 

2.  Neat  cattle  of  all  ages 

3.  Mnles  anrl  as??"  of  all  ages 

4.  Sheep  and  lambs 

5.  Rwlne    

fi.  Wagons,    carriages   and   sleighs 

7.  Gold  and  silver  watches 

8.  Pianos,   oreans  and  melodeons 

!>.  Value   of  hnnlc  stock 

10.  Valnp  of  merchants    and  mannfnctnr'>rs'  stocV 

11.  Amount   of   moneys,    accounts,    bonds,    credits,    notes    and 

morteaees     

19.  Value  of  leaf  tobacco 

IS.  Value  of  logs,   timber,  lumber,  ties,   poles   and   posts,   not 

manufacturers'  stoclc   

14.  Value  of  steam  and  other  vessels 

15.  Value  of  r°al  and  rersonal  property  and  franchises  of  water 

and  light  companies 

1«.  Number  and  vahie  of  all  bicycles 

17.  Value  of  all  other  personal  property 


18.  Total  value  of  all  personal  property 

19.  Number  of  acres  of  land  and  value  thereof. 

20.  Aggregate  value  of  city  and  villag"  lots  — 


21.  Total  value  of  real  estate. 


$. 


Wis 18... 

I  hereby  certify  the  foregoing  statement  to  be  correct,  as  appears 
from  the  assessment  rolls  above  referred  to,  which  are  now  on  file 
in  this  office. 


Clerk. 


The  following  section  requires  the  county  clerks  to  make  abstracts 
of  the  several  statements  reportod  to  them  by  local  clerks  in  their  res- 
pective counties  to  the  tax  commission  on  or  before  tbo  close  of  the 
calendar  year.  Forms  for  this  purpose  are  furnlshod  by  the  tax  com- 
mission. Local  clerks  are  also  rpquired  to  send  abstracts  of  their 
statements  to  the  county  clerks  to  the  tax  commission  on  forms  pre- 
scribed for  that  purpose.     Sections  1004  and  1004b. 

Abstracts  for  tax  commission.  Section  1067.  Each  county  clerk, 
after  the  receipt  of  such  statement,  shall  make  an  abstract  of  the  same 
and  tran.smit  it  to  the  tax  commission  on  or  before  the  thirty-flrst  day 
of  December. 

See  note  to  preceding  section. 


Special  messenger.     Section   1068.      Whenovor  any  town,  city  or 
village  clerk  shall  havf  failed  to  transmit  any  such  statement  within 


9G  Assessment  and  Tax  Laws. 

the  time  fixed  as  aforesaid,  the  county  clerk  shall  send  a  messenger 
therefor,  who  shall  be  paid  and  the  expenses  charged  back  as  pro- 
vided in  section  1015;  and  whenever  any  county  clerk  shall  have  failed 
to  transmit  any  such  abstract,  within  the  time  fixed  as  aforesaid,  the 
tax  commission  may  send  a  messenger  therefor,  who  shall  be  paid  and 
the  expenses  therefor  charged  back  as  provided  in  section  1016. 

Restoration  of  lost  assessment  and  tax  rolls.  Section  1068a. 
Whenever  the  assessment  roll  of  any  assessment  district  shall  be  lost 
or  destroyed  before  the  second  Monday  of  November  in  any  year  and 
before  the  tax  roll  therefrom  has  been  completed  the  assessor  of  such 
district  shall  immediately  prepare  a  new  roll  and  as  soon  thereafter 
as  practicable  make  a  new  assessment  of  the  property  in  his  district. 
If  the  board  of  review  for  such  district  shall  have  adjourned  without 
day  before  such  new  assessment  is  completed  such  board  shall  again 
meet  at  a  time  fixed  by  the  clerk  of  the  town,  city  or  village,  not  later 
than  the  fourth  Monday  in  November,  and  like  proceedings  shall  be 
had.  as  near  as  may  be,  in  reference  to  such  new  assessment  and 
assessment  roll  as  in  case  of  other  assessments,  and  such  clerk  shall 
give  notice  of  the  time  and  place  of  such  meeting  of  the  jxtard  of  re- 
view as  is  provided  in  section  1060.  Such  new  assessment  and  assess- 
ment roll  shall  ibe  deemed  the  assessment  and  assessment  roll  of  such 
assessment  district  to  all  intents  and  pui'pose.  In  case  the  assessor 
shall  fail  to  make  such  new  assessment  or  the  board  of  review  shall 
fail  to  meet  and  review  the  same,  or  any  assessment  roll  is  lost  or 
destroyed  after  the  second  Monday  in  November  in  any  year  and  be- 
fore the  tax  roll  therefrom  is  completed,  or  both  the  assessment  roll 
and  tax  roll  are  lost  or  destroyed,  then  the  county  clerk  shall  make 
out  and  deliver  a  tax  roll  in  the  manner  and  with  like  effect  as  pro- 
vided in  section  1084. 

Section  1068&.  Whenever  a  tax  roll  in  any  town,  city  or  village 
shall  be  lost  or  destroyed  before  it  has  been  returned  by  the  treasurer 
or  sheriff  holding  the  same,  a  new  roll  shall  be  prepared  in  like  man- 
ner and  with  like  warrant  as  the  first,  and  delivered  to  such  treasurer 
or  sheriff,  who  shall  complete  the  collection  of  the  taxes  and  return 
such  new  tax  roll  in  the  manner  provided  for  the  original  tax  roll. 


Apportionment  of  State  Taxes.  97 


CHAPTER  VII 


STATE    AND   COUNTY    APPORTIONMENT;    APPEALS;     TAX 
ROLL;     ASSESSORS   OF  INCOMES 

(Sections   1069  to   1087b   inc.) 

State  valuation  and  general  assessment.  Section  106  9.  1.  The 
tax  commission  shall  commence  on  the  third  Wednesday  of  May  in 
each  year,  and  before  the  first  day  of  September  of  the  same  year  shall 
complete,  the  valuation  of  the  property  of  the  state.  From  all  the 
sources  of  information  accessible  to  it  the  commission  shall  determine 
and  assess  the  relative  value  of  all  property  subject  to  taxation  in  each 
county.  It  shall  set  down  in  a  list  of  all  the  counties,  opposite  to  the 
name  of  each  county,  the  valuation  thereof  so  determined  by  it,  which 
shall  be  the  full  value  according  to  its  best  judgment.  The  list  so 
prepared  shall  be  certified  by  said  commission  or  a  majority  of  its 
members,  and  its  secretary  as  the  state  assessment  made  by  the  com- 
mission, and  be  delivered  to  the  secretary  of  state.  In  any  case  where 
the  commission,  through  mistake  or  inadvertence  has  assessed  to  any 
county  a  greater  or  less  valuation  for  any  year  than  should  have  been 
assessed  to  such  county,  it  shall  correct  such  error  'by  adding  to  or 
subtracting  from  (as  the  case  may  be)  the  valuation  of  such  county 
as  determined  by  it  at  the  next  succeeding  state  assessment,  the  amount 
omitted  from  or  added  to  the  true  valuation  of  such  county  in  the 
former  state  assessment  in  consequence  of  such  error,  and  the  result 
shall  be  taken  as  the  true  valuation  of  such  county  for  the  latter  year 
and  a  final  correction  of  such  error. 

Complaint;  attendance  of  witnesses.  2.  The  commission  shall 
have  the  power  to  make  such  rules,  orders  and  regulations  for  making 
and  filing  complaints  by  counties,  the  attendance  of  witnesses,  tho  pro- 
duction of  books,  records  and  papers  and  the  mode  of  procedure  as 
may  be  deemed  necessary,  not  inconsistent   willi   the  laws  of  the  state. 

Fees  and  expenses.  3.  The  commission  shall  have  authority  to 
direct  that  the  fees  for  the  attendance  of  witnesses  and  officers  and 
other  expenses  for  evidence  shall  be  paid  by  the  county  making  com- 
plaint to  the  commission  which  is  determined  adversely  to  such  county, 
as  justice  may  require,  and  when  such  costs  and  fees  are  so  directed 
to  be  paid  by  any  county  the  amount  thereof  shnll  1)e  certified  to  the 

7 


98  Assessment  and  Tax  Laws. 

secretary  of  state,  and  'by  him  apportioned  to  such  county  with  the 
state  taxes  and  be  levied  and  collected  upon  the  property  of  said 
county  with  said  state  taxes. 

An  assessment  of  the  general  property  of  the  state  is  made  by  the 
tax  commission  under  this  section  every  year,  primarily  based  upon 
the  five  year  average  of  real  estate  sales  and  the  estimates  of  true 
value  of  personal  property  made  by  assessors  of  incomes  in  their 
respective  districts.  Differences  in  the  valuations  of  the  same  class 
of  property  in  different  counties  and  by  different  assessors  of  in- 
comes are  sought  to  be  harmonized  and  reduced  to  the  same  basis  by 
the  tax  commission  on  information  derived  from  all  available  sources. 
For  this  purpose,  each  county  is  assessed  as  a  unit  and  the  state  tax 
is  apportioned  accordingly. 

State  assessments.  The  aggregate  assessment  of  the  general  prop- 
erty of  the  state  for  each  of  the  last  five  years  is  as  follows: 

1915 $3,299,731,408 

1916 3.426,797,220 

1917 3,607,470,442 

1918 3,846,263,744 

'    1919 4,068,268,534 

Apportionment  of  funds  in  treasury.  Sectiox  1069a.  Whenever 
in  the  opinion  of  the  governor,  secretary  of  state  and  state  treasurer, 
or  a  majority  of  them,  the  public  interest  requires  it,  they  may  apply 
the  surplus  in  the  treasury,  or  so  much  thereof  as  may  be  by  them 
deemed  proper,  as  a  portion  of  the  state  tax  levy  in  each  year,  and  the 
balance  thereof,  after  deducting  the  amount  above  provided  for,  shall 
be  apportioned  in  the  same  manner  as  now  provided  for  under  the 
provisions  of  section  1070.  For  the  purpose  of  ascertaining  the  finan- 
cial condition  of  the  state  at  the  end  of  each  calendar  year  the  gov- 
ernor is  authorized  to  employ  such  expert  accountants  and  other  assist- 
ants as  he  shall  deem  necessary  for  that  purpose. 

The  taxes  paid  to  the  state  by  railroads  and  other  public  service  com- 
panies, insur3,nce  companies,  automobile  taxes,  and  receipts  from  the 
income  and  inheritance  taxes  are  generally  sufficient  to  pay  all  the 
expenses  of  the  state  government,  and  accordingly  only  a  nominal  levy 
of  one  hundred  dollars  has  been  made  for  state  purposes  in  recent 
years. 

Method  of  ai>portionment.  Skction  1070.  The  secietary  of  state 
shall  annually  apportion  the  state  tax  levied  for  the  year  and  all  other 
taxes  which  he  is  directed  by  law  to  levy  as  or  in  the  manner  of  a 
state  tax  among  the  several  counties  according  and  in  proportion  to 
the  relative  valuation  of  each  county  to  the  aggregate  valuation  of 
the  whole  state;  and  shall  carry  out  opposite  the  name  of  each  county 
on  the  list  aforesaid  the  amount  of  such  taxes  apportioned  thereto  and 
thereupon:  and  on  or  before  the  fourth  Monday  of  October  in  each 
year  he  shall  certify  to  the  county  clerk  of  each  county  the  amount  of 
such  taxes  apportioned  to  and  levied  upon  his  county,  and  all  other 
special  charges  which  he  is  required  by  any  law  to  make  in  any  year 
to  any  such  county,  to  be  collected  with  the  state  tax.     He  shall  then 


Apportion  MiiNT  of  State  Taxes.  91) 

charge  to  each  county  the  whole  amount  of  such  taxes  and  charges  so 
assessed,  and  the  same  shall  he  paid  into  the  state  treasury  as  pro- 
vided by  law. 

The  apportionment  of  state  taxes  required  by  this  section  is  made 
among  several  counties  in  proportion  to  the  assessed  valuation  of  each 
as  fixed  by  the  tax  commission  under  Section  1069. 

Appropriations  in  excess  of  levy.  Section  1071.  Whenever  it  shall 
appear  before  the  apportionment  and  certification  of  such  state  tax, 
as  above  prescribed,  that  the  appropriations  made  by  the  legislature 
and  existing  laws  exceed  the  amount  of  state  tax  levied  to  meet  the 
expenses  of  the  year  for  which  such  tax  was  levied,  the  secretary  of 
state  shall  levy  and  apportion  such  additional  amount  as  may  be  neces- 
sary, in  connection  with  the  amount  provided  by  law  to  be  levied,  to 
meet  all  authorized  demands  upon  the  state  treasury  up  to  the  time 
when  the  succeeding  state  tax  will  be  due  and  payable. 

State  tax  levy.  Section  1071m.  1.  To  provide  for  the  estimated 
expenses  of  the  state  of  Wisconsin  for  the  present  fiscal  year  in  excess 
of  the  income  otherwise  applicable  thereto  a  state  tax  of  one  hundred 
dollars  is  hereby  levied  upon  the  taxa^ble  property  of  the  state  for  the 
year  1919.  in  addition  to  all  other  taxes  and  charges  authorized  by 
existing  laws  for  such  year,  such  levying  not  to  be  increased  or  di- 
minished by  any  executive  or  administrative  officer,  and  the  same  shall 
be  apportioned  by  the  secretary  of  state  to  the  several  counties,  and 
be  apportioned  according  to  law  by  the  several  county  clerks  of  such 
counties  to  the  taxing  districts  therein  and  be  collected  and  accounted 
for  according  to  law. 

Skctio.n-  2.  To  provide  lor  the  estimated  expenses  of  the  state  of 
Wisconsin  for  the  succeeding  fiscal  year,  in  excess  of  the  income  other- 
wise applicable  thereto,  a  state  tax  of  one  hundred  dollars  is  hereby 
levied  upon  the  taxable  property  of  the  state  for  the  year  1920  in  ad- 
dition to  all  other  taxes  and  charges  authorized  iby  existing  laws  for 
such  year,  such  levy  not  to  be  increased  or  diminished  by  any  ex- 
ecutive or  administrative  officer,  and  the  same  shall  be  apportioned  by 
the  secretary  of  state  to  the  several  counties,  and  be  apportioned  ac- 
cording to  law  by  the  several  county  clerks  of  such  counties  to  the 
taxing  districts  tlierein  and  bo  collected  and  accounted  for  according 
to  law. 

Chap.   (i:'.7,   1:119. 

Slati-nient  of  ii<l<li(ional  (ii\.  Skiion  1072,  In  every  such  case 
the  Hecretary  of  state  shall  make  a  statement  showing  the  amount  of 
additional  tax  levied  as  above  provided  and  the  estimates  upon  wliich 
the  same  was  based,  whicli  lie  sii:ill  place  on  record  in  ills  office  and 
inciudi'  in  and  pnlilish  with  his  iinnniil  [biennial  |  i-rpuil  lo  the  gov- 
ernor. 


100  Assessment  and  Tax  Laws. 

COUNTY  APPORTIONMENT. 

How  made.  Section  107  3.  The  county  clerk  of  each  county  shall 
annually,  'before  the  second  Tuesday  of  November,  prepare  a  statement 
of  the  latest  statistics  of  population  and  such  other  statistical  Informa- 
tion as  he  may  have,  and  lay  the  same,  together  with  the  statements 
received  during  the  year  from  the  several  town,  city  and  village  clerks 
in  pursuance  of  section  1066,  before  the  county  board  at  their  annual 
meeting  in  November.  The  county  board  shall,  at  such  meeting,  care- 
fully examine  all  such  statements  and  determine  and  assess  the 
relative  value  of  all  the  taxable  property  in  each  town,  city  and  vil- 
lage which  collects  taxes  independently  in  their  county.  They  shall 
set  down  in  a  list  of  the  towns,  cities  and  such  villages,  opposite  the 
name  of  each,  the  value  thereof  so  determined  by  them,  which  shall 
be  the  full  value  according  to  their  best  judgment.  The  list  so  pre- 
pared shall  be  certified  to  by  the  chairman  and  clerk  of  said  board  as 
the  county  assessment  made  by  said  board,  and  said  clerk  shall  file  the 
same  in  his  office  and  record  it  in  a  book  therefor.  I 

Section  1087b  of  the  statutes  requires  assessors  of  incomes  to  pre- 
pare a  tabulated  statement  of  statistical  data  relating  to  the  assessment 
and  true  value  of  taxable  property  in  the  several  assessment  districts 
of  their  counties  and  file  the  same  with  the  county  clerk  for  the  use 
of  the  county  board  in  making  the  equalization  prescribed  by  this 
section.  In  recent  years  county  equalizations  have  generally  been 
made  on  the  basis  of  these  reports. 

The  failure  to  make  a  list  of  the  towns  in  the  county  with  valuation 
set  opposite  as  fixed  by  the  board  is  not  ground  for  equitable  relief 
from  the  taxes  levied, — a  resolution  levying  a  tax  upon  the  property 
of  the  county  having  been  adopted  by  the  board  and  signed  by  all  its 
members,  filed  with  and  recorded  by  the  clerk  in  the  record  of  the 
board's  proceedings.     Hixon  ii.  Oneida  Co..  82  Wis.  .515,  534. 

County  tax  rate;  niaximum,  one  per  cent.  Section  1074.  1.  The 
county  board  shall  also,  at  such  meeting,  determine  by  resolution  the 
amount  of  taxes  to  be  levied  in  their  county  for  county  purposes  for 
the  year,  and  also  the  amount  to  be  raised  by  tax  in  each  town  for 
the  support  of  common  schools  for  the  ensuing  year,  which  shall  not 
in  any  town  be  less  than  the  amount  apportioned  to  such  town  in  the 
last  apportionment  of  the  income  of  the  school  fund;  and  by  separate 
resolution  adopted  by  majority  of  the  members  of  the  board  not  pro- 
hibited from  voting  thereon  by  section  3905,  determine  the  amount  of 
tax  to  be  levied  to  pay  the  compensation  and  allowances  of  the  county 
superintendents  of  schools  and  designate  therein  the  cities  exempt 
from  taxation  therefor. 

2.  The  total  amount  of  county  taxes  assessed,  levied  and  carried  out 
against  the  taxable  property  of  any  county  in  any  one  year  shall  not 
exceed  in  the  whole  one  per  centum  of  the  total  valuation  of  said 
county  for  the  preceding  year  as  fixed  by  the  state  board  of  equaliza- 
tion, excepting  in  so  far  as  a  larger  per  centum  may  be  necessary  in 
order  to  meet  indebtedness  incurred  prior  to  the  passage  and  publica- 
tion of  this  act. 


County  Apportionment.  101 

The  word  "town"  in  this  section  is  used  in  the  broad  sense  of  a 
raxing  district   whether  town,   city  or  village.     State  ex  rel.  Hunter, 

119  Wis.    450.  ^         .      , 

The  determination  by  the  county  board  of  an  amount  to  be  raised 

by  tax  in  a  city  or  other  taxing  district  for  the  support  of  schools 

therein  is  a  levy  of  the  tax  since  sections  1076  and  1079  leave  nothing 

to  be  done  thereafter  to  raise  the  amount  except  the  performance  of 

purely  ministerial  duties. 

But  such  tax  though   levied  by  the  county  board   is  not  a  tax  for 

county  purposes,  but  is  a  town,  city  or  village  tax  as  the  case  may  be. 

State  ex  rel.  Hunter,  Supra. 

Omitted  ta.\.  Section  1075.  Whenever  the  county  board  of  any 
county  shall  fail  to  apportion  against  any  town,  city  or  village  thereof 
in  any  year  any  state,  county  or  school  tax  or  any  part  thereof  prop- 
erly chargeable  thereto,  such  county  board  shall,  in  any  succeeding 
year,  apportion  such  taxes  against  such  town,  city  or  village  and  add 
the  proper  amount  thereof  to  the  amount  of  the  current  annual  tax 
then  apportioned  thereto. 

Apportionment  to  towns.  Sectio.n  1076.  1.  The  county  clerk 
shall  apportion  the  county  tax  and  the  whole  amount  of  state  taxes 
and  charges  levied  upon  his  county,  as  certified  by  the  secretary  of 
the  stale,  among  the  several  towns,  cities  and  such  villages  as  afore- 
said therein,  according  and  in  proportion  to  the  relative  valuation 
thereof  to  the  aggregate  valuation  of  the  whole  county;  and  shall 
carry  out  in  the  record  book  aforesaid,  opposite  to  the  name  of  each 
in  separate  columns,  the  amount  of  state  taxes  and  charges  and  the 
amount  of  county  taxes  so  apportioned  thereto,  and  also  the  amount  to 
be  raised  as  aforesaid  for  the  support  of  common  schools  therein,  and 
the  amount  of  all  other  special  taxes  or  charges  apportioned  or  or- 
dered, or  which  he  is  required  by  any  law  to  make  in  any  year  to  any 
such  town,  city  or  village,  to  be  collected  with  such  annual  taxes;  and 
within  ten  days  after  the  assessment  of  values  by  the  county  board 
he  shall  certify  to  the  clerk  of,  and  charge  to,  each  town,  city  and 
such  village  excepting  in  cities  of  the  first  class,  the  amount  of  each 
and  all  such  taxes  so  apportioned  to  and  levied  upon  the  same,  and 
shall,  at  the  same  time,  file  with  the  county  treasurer  a  certified  copy 
of  the  apportionment  so  certified  by  him  to  each  town,  village  and  city 
clerk. 

2.  The  county  clerk  shall  certify  in  a  similar  manner  to  the  tax 
commissioner  of  each  city  of  llw  first  class  located  within  the  limits 
of  the  county. 

The  apportionment  reciuirrd  by  ths  section  is  made  according  to  the 
valuation  of  taxable  property  in  each  of  the  several  assessment  dis- 
tricts as  fixed  and  det<Tmined  by  the  county  board  under  section  107?.. 

Unpai<l  taxes.  Section  1077.  1.  Each  county  clerk  shall  also,  at 
the  time  of  certifying  such  taxes,  return  to  the  clerk  of  each  town, 
city  and  such  village,  excepting  cities  of  the  first  class  a  list  of  all  the 
tracts  of  land  therein  upon  whirh  the  taxes  for  the  preceding  year  re- 
main unpaid. 


102  Assessment  and  Tax  Tjaws. 

.  2.  The  county  clerk  shall  make  returns  in  a  similar  nuuuier  to  the 
tax  commissioner  of  each  city  of  the  first  class  located  within  the 
limits  of  the  county. 

EQIAI-IZATION     HY    TAX    COMMISSION. 

Koview  and  a]>])oaI.  Sfxtion  1077rf.  The  assessment  and  determina- 
tion of  the  relative  value  of  taxable  property  in  the  several  assess- 
ment districts  of  any  county  made  by  the  county  'board  under  the 
provisions  of  section  1073  of  the  statutes  may  be  reviewed,  and  a  re- 
determination of  the  value  of  such  property  may  be  made,  by  the  tax 
commission  upon  appeal  from  the  determination  of  such  county  board 
to  said  commission  on  behalf  of  any  town,  city  or  village  in  such 
county.  Such  appeal  shall  be  taken  and  such  review  and  redetermina- 
tion shall  be  made  in  the  manner  provided  in  sections  1077?)  to  1077Z. 
inclusive,  of  the  statutes  and  under  such  rules  and  regulations  govern- 
ing the  procedure  therein,  not  inconsistent  with  law,  as  may  be  pre- 
scribed by  said  commission. 

Sections  1077a  to  1077L  were  created  by  section  474  of  the  laws  of 
1905  and  provide  for  appeals  to  the  tax  commission  from  equalizations 
made  by  county  boards.  Prior  to  the  adoption  of  this  chapter,  county 
equalizations  were  reviewed  by  commissioners  appointed  by  the  cir- 
cuit court  on  complaint  of  the  aggrieved  districts. 

The  power  to  equalize  taxes  in  quasi  judicial,  not  legislative  and 
these  statutes  are  valid,  notwithstanding  that  no  provision  is  made  for 
notice  to  taxpayers.  The  board  acts  on  municipalities  and  not  on  the 
taxpayer,  and  consequently,  the  statute  does  not  deny  the  equal  pro- 
tection of  the  laws.     Foster  v.  Roice.  128  Wis.  326. 

Authorization  of  appeals.  Section  1077b.  To  authorize  such  ap- 
peal an  order  or  resolution  directing  the  same  to  be  taken  shall  be 
passed  or  adopted  by  the  mayor  and  common  council  of  the  city,  presi- 
dent and  trustees  of  the  village  or  board  of  supervisors  of  the  town,  in 
whose  ibehalf  such  appeal  is  to  be  taken,  at  a  lawful  meeting  of  such 
governing  body.  When  an  appeal  shall  have  been  authorized  the  prose- 
cution thereof  shall  be  in  charge  of  the  chairman  of  the  town,  mayor 
of  the  city  or  president  of  the  village  in  behalf  of  which  the  appeal 
is  to  be  taken,  unless  otherwise  directed  by  the  body  authorizing  the 
appeal.  The  officers  or  committee  in  charge  of  such  appeal  may  em- 
ploy attorneys  to  conduct  the  same.  After  authorizing  an  appeal  as 
provided  above,  any  two  or  more  of  the  towns,  cities  and  villages  in 
the  same  county  may  join  in  taking  and  prosecuting  such  appeal. 

In  reviewing  the  action  of  a  county  board  under  sections  1077a  to 
1077L  the  tax  commission  acts  as  a  quasi-judicial  tribunal  with  speci- 
fied procedure  and  the  mandatory  requirements  must  be  substantially 
followed.     Htatc  ex  rel.  v.  Hangm,  160  Wis.  494. 

Form  of  appeal.  Section  1077c.  To  accomplish  such  appeal 
there  shall  be  filed  in  the  office  of  the  county  clerk,  within  four  months 
after  the  determination  of  the  county  board  to  be  reviewed  upon  such 
appeal,  a  declaration  in  writing  which  shall  set  forth: 


Review  of  Cot-nty  Equalization.  103 

(1)  That  the  town,  city  or  village,  naming  the  same,  in  whose  be- 
half such  review  and  redetermination  is  sought,  appeals  to  the  tax 
commission  from  the  determination  made  by  the  county  board  under 
the  provisions  of  said  section  1073.  specifying  the  date  of  such  deter- 
mination. 

(2)  Whether  such  appeal  is  for  the  purpose  of  obtaining  a  review 
and  redetermination  of  the  valuation  of  property  in  all  the  assess- 
ment districts  of  the  county  or  of  property  in  particular  districts  only, 
therein  specified. 

(3)  Whether  review  and  redetermination  is  desired  as  to  real  estate, 
or  as  to  personal  property,  or  both. 

(4)  That  such  appeal  has  been  authorized  by  an  order  or  resolution 
of  the  mayor  and  common  council  of  the  city,  president  and  trustees 
of  the  village  or  board  of  supervisors  of  the  town,  city  or  village  in 
whose  behalf  such  appeal  is  taken. 

(5)  A  plain  and  concise  statement,  without  unnecessary  repetition, 
of  the  facts  constituting  the  grievance  sought  to  be  remedied  upon  such 
appeal. 

The  fleclaration  shall  be  verified  by  the  affidavit  of  the  chairman  of 
the  town,  mayor  of  the  city  or  president  of  the  village  in  whose  behalf 
the  appeal  is  taken,  or  by  a  member  of  the  governing  body  thereof 
authorizing  such  appeal,  in  the  manner  that  pleadings  in  courts  of 
record  may  be  verified.  When  two  or  more  municipalities  join  in 
taking  such  appeal  the  verification  may  be  made  by  the  proper  officer 
of  any  one  of  them. 

The  requirements  of  this  section  as  to  the  time  within  which  an 
appeal  must  be  taken,  the  county  clerk's  return  be  made,  and  the 
final  decision  rendered,  are  directory.  Delay  beyond  the  times  speci- 
fied does  not  divest  the  commission  of  jurisdiction,  statr  <:i-  rrl.  Hakcr 
V.   H(iu(/rn.  164   Wis.   443. 

Ketiii-n.  SKcrioN  1077d.  Upon  the  filing  of  such  declaration,  the 
county  clerk  without  delay  shall  prepare  a  certified  copy  thereof,  to- 
gether with  a  certified  copy  of  the  determination  of  the  county  board 
from  which  such  appeal  is  taken  and  of  the  record  of  the  proceedings 
of  the  board  in  relation  thereto,  and  transmit  such  copies  to  the  tax 
com  mission.  Upon  receipt  of  such  copies  said  commission  shall  make 
an  order  fixing  a  time  and  place  for  a  preliminary  hearin.i;  upon  such 
appeal  and  shall  transmit  an  attested  copy  of  such  order  to  such 
county  clerk  in  time  for  giving  tlie  notice  hereinafter  required.  Upon 
receipt  of  such  order,  said  clerk,  at  least  twenty  days  before  the  time 
fixed  for  such  hearing  shall  transmit  by  mail  to  each  member  of  tlie 
county  board  of  such  county  a  notice  stating  that  such  appeal  has 
been  taken,  naming  the  municipality  or  municipalities  in  whose  behalf 
the  same  is  taken,  and  the  time  and  place  of  such  i)reliminary  h(>ar- 
Ing.  He  shall  file  in  his  office  a  copy  of  such  notice  with  his  affidavit 
attached  staling  the  fact  and  time  of  mailing  the  same  to  said  mem- 
bers, and  shall  transmit  to  (he  tax  coiumission  a  certified  copy  of 
such   notice   ;iii(l   affidavit. 


104  Assessment  and  Tax  Laws. 

Appearances;  attorneys.  Section  1077e.  After  the  taking  of  such 
appeal,  and  not  later  than  the  time  fixed  for  such  preliminary  hearing, 
unless  such  time  be  enlarged  by  order  of  the  tax  commission,  any 
town,  city  or  village  may  cause  an  appearance  to  be  entered  in  its 
behalf  before  said  commission  in  support  of  such  appeal  and  uniting 
with  the  appellant  for  the  relief  demanded;  and  by  verified  petition 
or  statement  showing  grounds  therefor  may  apply  for  other  or  further 
review  and  redetermination  than  that  demanded  in  the  declaration  on 
such  appeal.  Within  the  like  time  any  town,  city  or  village  in  such 
county  may  in  like  manner  have  its  appearance  entered  in  opposition 
to  such  appeal  and  to  the  relief  demanded.  Such  appearances  shall 
be  authorized  in  the  manner  for  authorizing  an  appeal  as  provided  in 
section  1077b.  When  so  authorized  the  interests  of  the  town,  city  or 
village  authorizing  the  same  shall  be  in  charge  of  the  chairman,  mayor 
or  president  thereof  unless  otherwise  directed  by  the  body  authorizing 
such  appearance;  and  attorneys  may  be  employed  in  that  behalf.  In 
such  appearances  any  two  or  more  of  the  towns,  cities  and  villages  of 
said  county  may  join  if  united  in  support  of  or  in  opposition  to  such 
appeal. 

Hearing.  Section  10  77f.  At  the  time  fixed  lor  such  preliminary 
hearing,  or  at  the  time  to  which  the  same  may  be  adjourned,  the  tax 
commission  shall  determine  whether  such  appeal  shall  be  entertained 
or  dismissed.  For  that  purpose  they  shall  consider  such  sworn  state- 
ments as  may  be  filed  and  such  testimony  and  arguments  as  may  be 
presented  within  such  reasonable  time  as  the  commission  may  fix  for 
such  presentation.  If  satisfied  that  no  substantial  injustice  has  been 
done  in  the  county  assessment  appealed  from,  the  commission  in  its 
discretion  may  dismiss  such  appeal.  If  the  appeal  be  not  dismissed, 
the  commission,  at  such  preliminary  hearing  or  at  the  time  to  which 
it  may  be  adjourned,  shall  make  up  the  issues  between  the  parties  to 
such  appeal  and  ascertain  whether  the  review  and  redetermination 
sought  by  such  appeal  shall  extend  to  all  or  to  a  part  only  of  the  towns, 
cities  and  villages  in  such  county,  whether  to  real  estate  or  personal 
property  or  to  all  taxable  property  therein;  and  for  that  purpose  the 
commission  may  require  further  statements  in  the  nature  of  pleadings 
to  be  filed  and  may  cause  any  statement  filed,  serving  as  a  pleading,  to 
be  amended  or  made  more  definite  and  certain. 

The  parties  in  interest  in  a  review  under  this  section  are  entitled  to 
an  opportunity  to  hear  the  evidence  produced,  to  oppose  it  with 
evidence,  to  be  heard  by  counsel  and  to  have  the  controversy  deter- 
mined upon  the  evidence.  The  term  "commission"  means  the  com- 
mission, not  a  single  member  of  it,  or  its  secretary,  or  any  employe. 
At  least  a  quorum  must  participate  in  the  hearing  and  determination. 
State  ex  rel.  v.  Haugen,  160  Wis.  494. 

Reassessment.  Section  1077g.  The  commission  shall  then  pro- 
ceed to  review  and  redetermine  the  value  of  property  in  such  county  in 
accordance  with  the  issues  as  ascertained  and  made  up  under  the  pro- 
visions of  the  preceding  section.     They  shall  have  authority  in  their 


Review  of  County  Equalization.  lOo 

discretion  to  include  in  such  review  and  redetermination  all  of  the  tax- 
able property  in  said  county  and  to  extend  the  same  beyond  the  issues 
as  made  up  on  the  preliminary  hearing,  if  at  any  time  during  the  prog- 
ress of  their  investigations  they  shall  be  satisfied  that  such  course  is 
necessary  in  order  to  accomplish  substantial  justice  and  to  secure  rela- 
tive equality  as  between  all  the  assessment  districts  in  such  county. 
They  shall  make  careful  investigation  of  the  quantity  and  value  of  tax- 
able property  in  the  several  assessment  districts  to  which  such  review 
and  redetermination  shall  extend.  For  that  purpose  the  commission 
may  employ  such  experts  and  other  assistants  as  may  be  necessary,  and 
fix  their  compensation.  In  making  such  investigations  the  commission, 
the  members  thereof,  and  all  persons  employed  therein  by  the  commis- 
sion shall  have  and  possess  all  the  power  and  authority  possessed  by 
assessors  so  far  as  applicable,  including  authority  to  administer  oaths 
and  to  examine  property  owners  and  witnesses  under  oath  as  to  the 
quantity  and  value  of  property  subject  to  taxation  belonging  to  any 
person  or  within  any  district  to  which  the  investigation  shall  extend. 

Under  sees.  1077a  to  1077L.  Stats.,  the  tax  commission  has  very  broad 
powers  in  respect  to  ascertaining  the  value  of  the  different  kinds  ot 
property  in  the  taxing  districts.  Staf  sties  of  recorded  sales  of  rea,l 
estate  and  of  the  assessed  valuation  of  lands  included  in  such  sales,  col- 
lected and  compiled  pursuant  to  sees.  1007-1009,  Stats.,  and  all  other 
information  provided  for  by  statutes  respecting  valuations  of  property, 
may  be  used  by  the  commission  in  the  performance  of  its  duties;  and 
expert  knowledge  acquired  by  it  may  be  appKed  to  the  facts  m  evi- 
dence in  reaching  its  determination.  State  ex  rel.  Baker  v.  Haugen,  164 
Wis.  443. 

liocal  hearings;  liow  had.  Sectiox  lOTTh.  The  commission  shall 
have  authority  in  their  discretion  at  any  time  before  their  final  deter- 
mination to  appoint  a  time  and  place  withn  such  county  at  which  they 
will  hear  evidence  and  arguments  relevant  to  the  matters  under  con- 
sideration upon  such  appeal.  The  time  to  be  devoted  to  such  hearings 
may  be  limited  as  the  commission  in  their  discretion  shall  direct.  At 
least  ten  days  before  the  time  fixed  for  such  hearings,  tlie  commission 
shall  cause  notice  thereof  to  be  mailed  to  the  county  clerk  and  to  the 
attorney  or  other  representative  of  each  town,  city  and  village  in  whose 
behalf  an  appearance  has  been  entered  in  the  matter  of  such  appeal. 

Subpoenas;  contempts;  perjiny.  Siution  10771.  The  tax  commis- 
sion and  each  of  the  members  thereof  shall  have  authority  (o  issue 
Hubpcrnas  requiring  the  attendance  of  witnesses  to  produce  books  and 
papers  and  to  give  testimony  at  snrh  times  and  places  as  may  be  de- 
signated therein.  Witnesses  sumnionod  at  the  instance  of  such  com- 
mission or  any  of  Its  members  shall  be  compensated  at  the  rates  pro- 
vided by  law  for  witnesses  in  courts  of  record,  the  same  to  be  audited 
and  paid  the  same  as  other  claims  against  the  state,  upon  the  certifi- 
cate of  said  commission.  If  any  person  shall  disobey  any  subpcena 
or  refuse  to  be  sworn  or  to  make  affirmation  or  to  testify  when  law- 
fully  required  so  to  do   under  any  provision  of  law  he  may  be  pro- 


!()()  Assessment  and  Tax  Laws. 

ceeded  against  fur  ooiitempl  as  provided  in  section  4U6()  of  Ihe  stat- 
utes. If  any  property  owner  or  other  person  shall  make  any  false 
statement  to  said  commission  or  to  any  member  thereof  or  to  any 
person  employed  by  them  upon  any  matter  under  investigation  he  shall 
be  subject  to  all  the  forfeitures  and  penalties  imposed  'by  law  for  false 
statements  to  assessors  and  boards  of  review. 

Decision.  Skctiox  1077J.  The  tax  commission,  within  four  months 
from  the  making  up  of  the  issues  upon  the  preliminary  hearing,  shall 
make  its  determination  upon  such  appeal  and  file  a  certificate  thereof 
signed  by  the  members  or  a  majority  of  the  members  of  such  com- 
mission in  the  offlce  of  the  county  clerk.  In  such  determination  and 
certificate  the  commission  shall  set  forth  the  relative  value  of  the 
taxable  property  in  each  town,  city  and  village  of  such  county  as  found 
by  them,  and  what  sum,  if  any,  shall  be  added  to  or  deducted  from 
the  aggregate  value  of  taxable  property  in  each  as  fixed  in  the  deter- 
mination of  the  county  board  from  which  such  appeal  was  taken  in 
order  to  produce  a  relatively  just  and  equitable  county  assessment. 
Such  determination  shall  be  final  and  conclusive. 

The  provision  of  this  section  requiring  the  tax  con^mission  to  make 
its  determination  within  four  months  from  the  making  up  of  the  issues, 
and  all  other  provisions  of  sections  1077d  to  1077j  are  directory  and  a 
failure  of  the  commission  to  determine  the  matter  speedily,  where 
such  delay  was  occasioned  by  legal  proceedings,  was  held  not  to  divest 
it  of  jurisdiction.     Stafe  ex  rel.  Baker  v.  Hnugen,  164  Wis.  443. 

Effect  of  decision.  Section  1077k.  The  determination  of  the  tax 
commission  shall  not  affect  the  validity  of  taxes  apportioned  in  ac- 
cordance with  the  county  assessment  from  which  such  appeal  was 
taken;  but  if  it  shall  be  determined  upon  such  appeal  that  such  county 
assessment  is  relatively  unequal,  such  inequality  shall  be  remedied 
and  compensated  in  the  apportionment  of  state  and  county  taxes  in 
such  county  next  following  the  determination  of  said  commission  in 
the  following  manner:  Each  town,  city  and  village  whose  valuation 
in  such  county  assessment  was  determined  by  said  commission  to  be 
relatively  too  high  shall  be  credited  a  sum  equal  to  the  amount  of 
taxes  charged  to  it  upon  such  unequal  assessment  in  excess  of  the 
amount  equitably  chargeable  thereto  according  to  the  determination 
of  the  tax  commission;  and  each  town,  city  and  village  whose  valua- 
tion in  such  county  assessment  was  determined  by  said  commission 
to  be  relatively  too  low  shall  be  charged,  in  addition  to  all  other  taxes, 
a  sum  equal  to  the  difference  between  the  amount  charged  thereto  upon 
such  unequal  assessment  and  the  amount  which  should  have  been 
charged  thereto  according  to  the  determination  of  the  tax  commission. 

E.xpenses;  apportionment.  Skctiox  10  771.  The  tax  commission 
shall  transmit  to  the  county  clerk  with  their  determination  on  such 
appeal  a  statement  of  all  expenses  incurred  therein  by  or  at  the  in- 
stance of  the  commission,  which  shall  include  the  actual  expenses  of 


Tax  Rolls  and  Tax  Wakhants.  107 

the  members  of  the  commission,  the  compensation  and  actual  expenses 
of  all  persons  employed  by  them  and  the  fees  of  officers  employed  and 
witnesses  summoned  at  their  instance.  A  duplicate  of  such  state- 
ment shall  be  filed  in  the  office  of  the  secretary  of  state.  Such  ex- 
penses shall  be  audited  upon  the  certificate  of  the  commission,  and 
paid  out  of  the  state  treasury,  in  the  first  instance,  as  other  claims 
against  the  state  are  audited  and  paid.  The  amount  of  such  ex- 
penses shall  be  a  special  charge  against  such  county  and  shall  be  in- 
cluded in  the  next  apportionment  and  certification  of  state  taxes  and 
charges,  and  collected  from  such  county,  as  other  special  charges  are 
certifieJ  and  collected.  Unless  otherwise  directed  by  the  commission 
in  their  determination  upon  such  appeal,  the  county  clerk,  in  the 
next  apportionment  of  state  and  county  taxes,  shall  apportion  the 
amount  of  such  special  charges  to  and  among  the  towns,  cities  and 
villages  in  such  county  whose  relative  valuations  were  increased  in 
the  determination  of  the  commission  in  proportion  to  the  amount 
of  such  increase  in  each  of  them  respectively.  The  apportionment  of 
such  expenses  shall  be  set  forth  in  the  determination  of  the  com- 
mission. The  amount  so  apportioned  to  each  such  town,  city  and 
village  shall  be  charged  upon  its  tax  roll  and  shall  be  collected  and 
paid  over  to  the  county  treasurer  as  other  state  taxes  and  special 
charges  are  collected  and  paid. 

THE  TAX   ROLL. 

How  made.  Sk*  tion  1078.  From  the  assessment  roll  when  so 
corrected,  the  town  clerk  (and  the  clerk  of  each  city  or  such  village 
as  aforesaid,  where  a  different  course  is  not  directed  by  its  charter) 
shall  make  out  in  a  book  to  be  called  a  tax  roll,  a  complete  list  of  all 
the  taxable  real  property  therein  arranged,  except  as  herein  directed 
in  regular  order  as  to  lots  and  blocks  and  sections  and  parts  of  sec- 
tions, by  the  proper  corrected  descriptions  and  having  entered  op- 
posite in  separate  columns  tlie  name  of  the  person  to  whom  assessed 
before,  and  the  valuation  thereof,  ascertained  as  aforesaid,  after  such 
description,  and  also  a  complete  alphabetical  list  ol  all  ixmsoiis  in  his 
town  having  any  taxable  personal  proi)erty,  with  the  aggregate  valua- 
tion of  such  property  ascertained  as  aforesaid,  and  the  number  of  tiir 
school  district  in  which  it  is  subject  to  taxation  set  opi)osite  in  separ- 
ate columns.  Whenever  the  property  situate  in  an  incorporated  vil- 
lage or  unincorporated  village,  the  limits  of  which  have  been  designated 
by  the  town  board  is  embraced  in  a  town  tax  roll  the  list  of  the  real 
property  and  of  persons  taxable  for  personal  ))r()perty  as  aforesaid 
.shaii  be  entered  in  a  continuous  part  of  ilie  roil  iiml  the  valuations  he 
separately  footed.  Public  lands  sold  and  not  patented  and  lands  mort- 
gaged to  the  state  shall  be  so))aiately  entered  iindei'  ;i  jhoim  r  heading. 

A  "tax  roll"  means  the  roll  in  proper  form  to  wanani  I  lie  treasurer 
in  enforcing  thr-  lax.  Ildhiodx  r.  lintn-r  Cnik,  (M  Wis.  (idl.  Tax  rolls 
are  the  original  extensions  of  the  levies  made  by  the  proper  author- 
ities and  include  state,  count  v.  town,  and  school  taxes.    s>nH)i  v.  Scnllj/. 


108  Assessment  and  Tax  Laws. 

G6  Kansas  139.  The  making  of  the  tax  roll  (;r  list  in  accordance  with 
the  directions  of  the  statute  is  ordinarily  an  essential  prerequsite  to 
the  valid  enforcement  of  the  taxes  entered  thereon.  37  Cyc.  1046. 
Baker  v.  IW&cr,  102  Maine.   .People  t\  Wells,  178  New  York. 

Except  as  to  the  corrections  which  the  clerk  is  expressly  authorized 
to  make  by  Sections  1065,  1085,  and  1085a,  he  has  no  autliority  to 
change  the  assessment  roll  as  certified  by  tlie  assessor  and  board  of 
review.  His  powers  are  purely  ministerial  and  it  is  his  duty  to  com- 
pute the  tax  according  to  the  roll  so  certified.  He  is  not  permitted  to 
question  the  valuations  appearing  on  the  roll  nor  the  regularity  of 
the  steps  in  making  the  same  either  by  the  assessor  or  board  of  re- 
view.    Attorney  General  v.  Erickson,  170  N.  W.  Rep.  958. 

Taxes  are  not  "levied"  until  extended  upon  the  tax  roll,  and  are  not 
a  lien  until  then.     Spear  v.  Door  Co.,  65  Wis.  298. 

Calculation  and  statement  of  taxes.  Sixtton  1079.  1.  Upon 
receipt  of  the  certificate  of  the  apportionment  from  the  county  clerk 
each  town  and  village  clerk  in  counties  containing  a  population  of 
more  than  three  hundred  thousand  shall,  upon  a  uniform  percentage, 
calculate  and  carry  out  in  one  item  opposite  to  each  valuation  in  the 
tax  roll  the  amount  required  to  be  raised  upon  such  valuation  to 
realize  in  his  town  the  whole  amount  of  state,  county,  school  and 
other  taxes  so  certified,  together  with  such  town  and  other  local  taxes, 
except  taxes  to  pay  judgments,  as  are  to  be  levied  uniformly  upon 
all  the  taxable  property  in  the  town;  and  all  other  taxes,  if  any,  in- 
cluding taxes  to  pay  judgments,  in  separate  columns  opposite  the 
valuation  of  the  property  to  be  charged. 

2.  Under  the  head  of  "taxes  unpaid  for  previous  year"  he  shall  enter 
opposite  each  tract  of  land  so  returned  to  him  as  aforesaid  by  the 
county  clerk  the  year  for  which  such  tax  remains  unpaid.  He  shall 
enter  upon  said  roll  a  statement  showing  the  several  amounts  of  taxes 
levied  upon  said  town  or  any  part  thereof  and  for  what  purpose;  pro- 
vided, in  case  the  board  of  supervisors  of  any  county  shall  so  order, 
said  town  clerk  shall  calculate  and  carry  out  in  separate  items  the 
several  amounts  of  taxes  as  are  to  be  levied  unformly  upon  all  the  tax- 
able property  of  the  town  in  separate  columns  on  such  roll,  the  form 
of  which  may  be  prescribed  by  such  county  board. 

This  section  was  amended  by  Chap.  259,  1919,  so  as  to  limit  its  ap- 
plication to  Milwaukee  County.  For  method  of  computing  taxes  in  all 
other  municipalities  in  the  state,  see  iSection  1079a.     Post. 

Taxes  calculated  by  town  and  village  clerks.  Se<  tion  1079a.  Upon 
receipt  of  the  certificate  of  apportionment  from  the  county  clerk,  each 
town  and  village  clerk,  located  in  counties  having  a  population  of  less 
than  three  hundred  thousand,  shall  separately  calculate  and  carry  out 
opposite  to  each  valuation  in  the  tax  roll  the  amount  required  to  be 
raised  upon  such  valuation,  for  state  taxes,  county  taxes,  school  dis- 
trict taxes,  town  or  village  taxes  and  all  other  taxes,  if  any,  including 
taxes  to  pay  judgment.  Said  several  amounts  shall  be  entered  in  the 
tax  roll  in  separate  columns  showing  the  purpose  for  which  each 
amount  is  to  be  raised  in  such  form  as  shall  be  prescribed  by  the  tax 
commission.     Under    the    head    "taxes    unpaid    for    previous    year"    he 


Tax  Rolls  and  Tax  Warrants.  109 

shall  enter  opposite  each  tract  of  land  so  returned  as  aforesaid  by  the 
county  clerk  the  year  for  which  such  tax  remains  unpaid. 

This  section,  created  hy  Chap.  259,  1919,  requires  town,  city  and 
village  clerks  in  all  counties  outside  of  Milwaukee  to  compute  and 
enter  upon  the  tax  roll  separately  the  amount  required  to  be  raised: 
1,  for  state  taxes;  2,  for  county  tax«s;  3,  for  school  district  taxes; 
4,  for  town,  city  or  village  taxes;  and  5,  for  all  other  taxes  including 
taxes  to  pay  judgment.  The  tax  commission  is  required  to  prescribe 
forms  showing  in  separate  columns  opposite  each  description  the 
amount  of  tax  to  be  raised  for  each  of  the  purposes  above  specified. 
As  the  law  did  not  take  effect  until  the  first  of  January,  1920,  taxes  for 
1919  were  properly  computed  according  to  the  former  law. 

Municipal  tieasui ei's  bond  niaxinium,  five  hundred  thousand  d*)!- 
hirs.  Section  1080.  The  treasurer  of  each  town,  city  or  village  shall 
execute  and  deliver  to  the  county  treasurer  a  ibond,  with  sureties,  to 
be  approved,  in  case  of  a  town  treasurer,  by  the  chairman  of  the  town, 
and  in  case  of  a  city  or  village  treasurer  by  the  county  treasurer,  in 
the  sum  of  double  the  amount  of  state  and  county  taxes  apportioned 
to  his  town,  city  or  village,  not  exceeding  five  hundred  thousand  dol- 
lars, conditioned  for  the  faithful  performance  of  the  duties  of  his 
office  and  that  he  will  account  for  and  pay  over  according  to  law  all 
state  and  county  taxes  which  shall  come  into  his  hands.  Provided. 
that  when  such  bond  is  executed,  or  the  condition  thereof  guaranteed, 
solely  by  a  surety  company  as  provided  in  section  1966 — 33,  such  bond 
shall  be  in  a  sum  equal  to  the  amount  of  such  state  and  county  taxes. 
The  county  treasurer  shall  give  to  said  town,  city  or  village  treas- 
urer a  receipt  for  said  bond,  and  file  and  safely  keep  said  bond  in  his 
office. 

A  bond  of  a  town  treasurer  complying  in  all  respects  with  section 
810,  R.  S.,  except  that  it  is  executed  to  the  supervisors  of  the  town 
and  is  made  payable  to  them  or  to  their  successors  in  office,  is  a 
valid  official  bond,  and  an  action  thereon  may  be  maintained  by  the 
town  under  sec.  984,  R.  S.  The  Town  of  Platteville  v.  Hooper,  63 
Wis.  381. 

Warrant.  Section  1081.  1.  Every  such  treasurer  shall  deliver 
said  receipt  to  the  clerk  of  his  town,  city  or  village  on  or  before  the 
first  day  of  December,  and  thereupon  the  clerk  shall  attach  to  said  tax 
roll  a  warrant,  substantially  in  the  following  form: 

The  State  of  Wisconsin  to   treasurer  of  the  town  of   

In  the  county  of 

You  are  hereby  commanded  to  collect  from  each  of  the  persons  and 
corporations  named  in  the  annexed  tax  roll,  and  from  the  owners  or 
occupants  named  of  the  real  estate  described  tliercin,  the  taxes  set 
down  In  such  roll  opposite  to  their  respective  names,  and  to  the  sev- 
eral parrels  of  land  therein  described;  and  in  case  any  person  or  cor- 
poration upon  whom  any  such  sum  or  tax  is  imposed,  shiill  refuse  or 
neglect  to  pay  the  same,  you  are  to  levy  and  collect  tlie  same  by  dis- 
tress and  sale  of  the  goods  and  chattels  of  the  per.son  or  corporation 
so  taxed,   and   out  of  the   moneys   so  to   be  collected,   after  deducting 


110  ■  Assessment  AND  Tax  Laws. 

\oav  lees,  you  are  first  to  pay  to  the  treasurer  of  said  county,  on  or 

before   the   first    Monday    in   March   next,   the  sum    of    for   state 

taxes:  you  are  to  retain  and  pay  out  as  town  treasurer,  according  to 
huv,  the  sum  of  .  .  .  .,  and  the  halance  of  said  moneys  you  are  required 
to  pay  to  said  treasurer  for  county  purposes,  on  or  before  the  twenty- 
second  day  of  March,  by  which  day  you  are  further  required  to  make 
return  to  said  treasurer  of  this  warrant,  with  said  roll  annexed. 

Given  under  my  hand  this  ....  day  of  . . .  .,  19 Clerk. 

2.  The  clerk  shall  deliver  the  tax  roll,  with  said  warrant  annexed, 
to  the  treasurer,  if  he  shall  have  duly  qualified  as  such,  on  or  before 
the  third  Monday  in  December,  and  charge  him  with  the  town  and 
local  taxes  therein. 

3,  In  all  counties  in  this  state  having  two  hundred  and  fifty  thou- 
sand or  more  population  as  ascertained  by  the  last  United  States  census, 
said  warrant  shall  provide  instead  that  said  town,  city  or  village 
treasurers  shall  pay  such  moneys  to  said  county  treasurer  and  make 
return  to  said  treasurer  of  said  warrant  on  or  before  the  twenty-second 
day  of  March. 

The  warrant  prescribed  by  this  section,  when  properly  executed  and 
attached  to  the  tax  roll,  defines  the  treasurer's  authority  and  pre- 
scribes his  duty  in  collecting  taxes.  It  both  confers  the  power  and 
furnishes  the  protection  essential  to  the  performance  of  his  duty.  It 
will  be  observed  that  he  is  commanded  "to  collect  from  each  of  the 
owners  of  real  and  personal  property  named  in  the  roll,  the  amount  of 
taxes  set  opposite  their  respective  names,  and  in  case  of  their  refusal 
or  neglect  to  pay  the  same  "to  levy  and  collect  such  taxes  by  distress 
and  sale  of  the  goods  and  chattels  of  the  persons  so  taxed."  This 
language  is  so  clear  and  positive  as  to  leave  no  doubt  of  the  treasurer's 
duty  in  the  premises.  His  business  is  to  collect  the  taxes  as  extended 
on  the  roll  and  the  warrant  protects  him  in  so  doing.  Stahl  v. 
O'Malley.  39  Wis.  328.     Poucrs  v.  KindscM,  58  Wis.  539. 

Coui't  Decisions.  Collecting  officers  have  nothing  to  do  with  the  fair- 
ness or  legality  of  taxes  regularly  extended  upon  the  roll.  "Their 
duties  are  purely  ministerial  and  their  sole  authority  is  to  execute  the 
warrant  as  It  is  written.  They  have  no  jurisdiction  to  investigate  mis- 
takes in  the  roll  or  correct  them.  This  is  a  lesson  which  ministerial 
officers  cannot  learn  too  often  or  too  well."  Stahl  v.  O'MaUey,  39  Wis. 
329.    Attorney  General  v.  Eriekson,  Toirn  Clerk,  170  N.  W.  Rep.  958. 

By  express  command  of  the  warrant  local  treasurers  are  required  to 
levy  upon  the  personal  property  of  owners  who  refuse  or  neglect  to 
pay  the  taxes  charged  against  them,  and  they  cannot  truthfully  make 
the  oath  prescribed  by  Section  1114  for  delinquent  returns  without 
having  done  so.  Allen  v.  Allen.  114  Wis.  615.  The  law  imposes  posi- 
tive duties  on  local  treasurers  and  these  duties  are  not  satisfied  by 
sitting  in  their  offices  and  receiving  the  taxes  handed  to  them.  The 
warrant  commands  them  to  go  out  and  collect,  and  fa^ilure  to  do  so 
exposes   them   and   their  bondsmen   to   liability   for  neglect   of  official 

duty. 

"All  personal  property  taxes  and  taxes  upon  real  estate,  if  possible, 
must  be  collected  from  the  personal  property  of  the  owner  or  occu- 
pant."    Allen  V.  Allen.  114  Wis.  615. 


Tax  Rolls  and  Tax  Warrants.  Ill 

DeLvrij  ot  roll  before  treasurer  qualities.  Skction  1082.  Il  the 
tax  roll  shall  have  been  delivered  to  the  treasurer  before  qualification 
it  shall  be  recalled  from  him  and  delivered  to  a  treasurer  appointed 
and  qualified  according,  to  law;  if  it  cannot  be  obtained  the  clerk  shall 
make  a  new  one  in  the  same  manner,  directed  to  the  treasurer  so  ap- 
pointed and  qualified,  upon  which  he  shall  collect  only  the  balance  of 
taxes  then  remaining  unpaid,  and  shall  demand  and  sue  for  such  as 
were  collected  upon  the  original  roll  from  the  person  so  collecting  the 
same. 

Delivery  to  .sheritt".  SEtriox  10  83.  Ii  the  ireasurer-elect  shall 
fail  to  qualify  as  such  or  to  file  his  bond  with  the  county  treasurer,  in 
the  manner  and  within  the  time  prescribed,  and  the  board  shall  fail 
to  appoint  a  treasurer,  or  the  person  so  appointed  shall  so  fail  to 
qualify  and  give  such  bond  and  deliver  a  receipt  therefor  by  the  third 
Monday  in  December,  the  clerk  shall  deliver  the  tax  roll  and  warrant 
to  the  sheriff  of  the  cotinty,  or  if  the  same  cannot  be  obtained  in  the 
case  mentioned  in  the  last  preceding  section,  a  new  roll  and  warrant, 
made  as  aforesaid,  and  the  sheriff  shall  execute  to  the  county  treas- 
urer a  like  bond  as  required  of  the  treasurer,  and  by  himself  or  deputy 
shall  make  like  collections  and  returns,  and  shall,  unless  he  receives 
a  fixed  salary  for  all  services,  be  entitled  to  collect  for  his  services  in 
cities  one  per  cent,  and  in  towns  and  villages  two  per  cent  upon  all 
taxes  paid  on  or  before  January  thirty-first,  and  on  all  taxes  collected 
by  him  after  said  date,  in  cities  four  per  cent,  and  in  towns  and  vil- 
lages five  per  cent,  said  fees  to  be  computed  and  added  to  the  amounts 
as  specified  on  the  tax  roll,  and  he  shall  be  responsible  to  the  same 
extent  as  treasurers  appointed  by  boards,  for  all  taxes  so  handed  over 
to  him  for  collection;  and  for  the  purpose  of  collecting  the  same  he 
shall  be  vested  with  all  the  powers  conferred  upon  the  treasurer. 

Procpe<niiK.s  if  roll  not  uiuMe.  Skctio.n  1084.  Whenever  any  town, 
city  or  village  clerk  shall  neglect  or  refuse  to  make  and  deliver  the 
tax  roll  and  warrant  within  the  time  required  by  law  the  county  clerk 
shall,  at  any  time  after  such  neglect  or  lefiisal.  demand  and  summarily 
obtain  the  assessment  roll  for  such  year,  and  nuike,  in  the  same  man- 
ner as  required  of  the  town  clerk,  a  lax  roll  ior  sucli  town,  city  or 
village  and  tlie  like  warrant  thereto,  and  deliver  the  same  to  the 
.■-heriff  of  the  county  tor  follcction,  who  shall  give  a  like  bond  and  have 
the  power  and  proceed  as  directed  in  the  next  preceding  section,  in 
the  case  there  provided,  to  execute  such  warrant.  It  the  assessment 
I  oil  cannot  be  obtained  the  county  clerk  may  use  a  copy  thereof  if  ob- 
tainable. If  he  can  obtain  neither  original  nor  copy  he  shall  make 
nut.  to  the  best  of  his  ability,  a  tax  roll  Ironi  the  last  assessment  or 
tax  roll  on  file  in  his  office  or  in  the  office  of  the  county  treasurer, 
which  shall  then  be  taken  anil  (Iceined  conclusively  the  legal  lax  roll 
of  such  town  for  all  purposes  whatever.  For  all  such  services  the 
county  clerk  shall  be  allowed  by  the  county  board  and  paid  from   the 


112  Assessment  and  Tax  Laws. 

county  treasury  a  reasonable  compensation,  which  shall  be  charged  to 
the  town  in  the  next  apportionment  of  taxes. 

Amended  by  chap.  679,  1919,  by  striking  out  provision  authorizing 
county  clerk  to  extend  time  for  collection  of  tax. 

(Tlerlcal  help  on  reassessment.  Section  108  4a.  Whenever  a 
reassessment  or  reassessments  of  taxes  shall  hereafter  be  ordered  in 
any  town,  the  town  board  of  such  town  may  employ  such  additional 
clerical  help  for  the  purpose  of  preparing  the  tax  rolls  upon  such  re- 
assessment as  in  its  judgment  shall  be  necessary. 

Created  by  Chap.  274,  1917.  "Prior  to  the  enactment  of  this  section, 
a  town  board  had  no  authority  to  employ  another  person  to  perform 
that  duty  even  though  by  reason  of  reassessments  for  previous  years 
the  work  of  making  out  the  roll  became  so  complicated  and  difficult 
that  neither  the  clerk  nor  any  other  qualified  elector  of  the  town  was 
capable  of  doing  it."     Mulvaney  v.  Toivn  of  Armstrong,  168  Wis.  476. 

CoiTection  of  roll.  Section  1085.  Whenever  it  shall  be  discovered 
by  any  town,  village  or  city  clerk  or  treasurer  that  any  parcel  of  land 
has  been  erroneously  described  on  the  tax  roll  he  shall  correct  such 
description,  and  when  he  shall  discover  that  personal  property  has 
been  assessed  to  the  wrong  person,  or  two  or  more  parcels  of  land  be- 
longing to  different  individuals  or  corporations  have  been  erroneously 
assessed  together  on  his  tax  roll,  he  shall  notify  the  assessor  and  all 
parties  interested,  if  residents  of  the  county,  by  notice  in  writing  to 
appear  .at  the  clerk's  office  at  some  time,  not  less  than  five  days  there- 
after, to  correct  the  assessment  roll,  at  which  time  and  place  the  as- 
sessment roll  shall  be  corrected  by  entering  the  names  of  the  persons 
liable  to  assessment  thereon,  both  as  to  real  and  personal  property, 
describing  each  parcel  of  land  and  giving  its  proper  valuation  to  each 
parcel  separately  owned;  but  the  valuation  so  given  to  separate  tracts 
of  real  estate  shall  not  together  exceed  nor  be  less  than  the  valuation 
given  to  the  same  property  when  the  several  parcels  were  assessed 
together.  Such  valuation  of  parcels  of  land  or  correction  of  names 
of  persons  assessed  with  personal  property  may  be  made  at  any  time 
before  the  tax  roll  and  warrant  shall  be  returned  to  the  county  treas- 
urer for  the  year  in  which  such  tax  is  levied.  Such  valuation  or  cor- 
rection of  names,  when  so  made,  shall  be  held  just  and  correct  and 
be  final  and  conclusive. 

The  authority  conferred  on  the  clerk  and  treasurer  by  this  and  the 
next  following  section  is  strictly  limited  to  the  correction  of  the  errors 
enumerated  and  does  not  extend  to  any  other  defects  in  the  tax  roll. 
See  notes  to  sections  1079  and  1081,  pp.   108-110,  iSupra. 

Correction  of  tax  roll  after  delivery.  Section  1085a.  Whenever 
after  delivery  of  the  tax  roll  to  the  treasurer  it  shall  be  discovered 
that  any  city,  town  or  village  clerk  in  making  out  the  tax  roll  has 
made  a  mistake  therein  in  entering  the  description  of  any  real  or  per- 
sonal property,  or  the  name  of  the  owner  or  person  to  whom  assessed, 


Reassessment  by  Court.  113 

or  in  computing  or  carrying  out  the  amount  of  the  tax,  the  clerk  with 
the  consent  of  the  treasurer  at  any  time  before  the  treasurer  is  re- 
quired to  make  his  return  of  delinquent  taxes,  may  correct  the  name 
of  the  taxpayer,  the  description  of  property  or  errors  In  computing  or 
carrying  out  the  tax  to  correspond  to  the  entry  which  should  have 
been  made  on  the  tax  roll  before  delivery  to  the  treasurer.  If  any 
such  correction  shall  produce  a  change  in  the  total  amount  of  taxes 
entered  in  the  tax  roll,  the  clerk  shall  make  corresponding  corrections 
in  the  warrant  annexed  to  such  roll.  The  clerk  shall  enter  a  marginal 
note  opposite  each  correction,  stating  when  fnade,  which  shall  be  signed 
by  the  clerk  and  treasurer. 

An  intentional  omission  of  a  tax  apportionment  from  the  tax  roll 
is  not  a  mistake  within  this  section.  State  v.  Krumenaucr,  135  Wis. 
185. 

Notice  of  coiTection.  Skctiox  1086.  When  the  assessment  roll 
shall  have  been  so  corrected  the  clerk  shall  enter  a  marginal  note  on 
the  roll  stating  when  the  correction  was  made  by  the  assessor;  and  if 
the  taxes  shall  have  been  extended  against  the  property  previously 
the  clerk  shall  correct  the  tax  roll  in  the  same  manner  that  the  assess- 
ment roll  was  corrected,  and  extend  against  each  tract  the  proper 
amount  of  tax  to  be  collected. 

REASSESSMENT  OF  TAXES. 

When  and  how.  Section  1087.  Whenever  any  tax  or  assessment 
or  any  part  thereof  levied  on  real  estate,  whether  heretofore  or  here- 
after levied,  shall  have  been  set  aside  or  determined  to  be  illegal  or 
void  or  the  collection  thereof  prevented  by  the  judgment  of  a  court  or 
the  action  of  the  county  board;  or  whenever  any  town,  city  or  village 
treasurer  shall  have  been  prevented  by  injunction  from  collecting  or 
returning  as  delinquent  any  such  tax  or  assessment  in  consequence  of 
any  irregularity  or  error  in  any  of  the  proceedings  in  the  assessment 
of  such  real  estate,  the  levy  of  such  lax  or  the  proceedings  for  its  col- 
lection, or  of  any  erroneous  or  imperfect  description  of  such  real 
estate,  or  of  any  omission  to  comply  with  any  form  or  step  required 
by  law,  or  of  the  affixing  of  a  revenue  stamp  to  the  tax  certificate, 
and  including  the  amount  thereof  in  the  same,  or  the  including  of  any 
illegal  addition  with  the  lawful  tax,  or  for  any  other  cause,  then,  if 
the  real  estate  was  properly  taxable  or  assessable,  if  it  be  not  a  proper 
case  to  collect  by  a  resale  of  the  land,  such  tax,  or  so  much  thereof 
as  shall  not'  have  been  collected  and  as  may  be  taxable  or  assessable 
thereto,  may  be  reassessed  or  relevied  upon  such  real  estate  at  any 
time  within  three  years  after  such  judgment  or  such  action  of  the 
county  board  or  the  dissolution  of  such  injunction;  and  the  proper 
town  board,  village  board,  board  of  trustees  or  common  council  shall 
make  an  order  directing  the  same  to  be  reassessed  upon  such  real 
estate,  and   the  clerk    shall   insert   the  same   in    the  tax   roll,   opposite 

8 


114  Assessment  and  Tax  LaNvs. 

such  leal  estate,  in  a  separate  column,  as  an  additional  tax,  and  the 
same  shall  be  collected  as  a  part  of  the  tax  for  the  year  when  so 
placed  on  the  roll.  Any  such  school  district  tax  shall  be  so  reassessed 
and  relevied  on  the  order  of  the  town  board;  but  the  provisions  of 
this  section  shall  not  be  construed  as  conflicting  with,  limiting  or  in 
any  way  affecting  the  reassessment  provided  for  in  sections  1201f)  and 
1210('  of  ihese  statutes. 

Prior  to  the  enactment  of  the  reassessment  law,  (sections  1087 — 45 
to  1087—57),  resort  was  generally  had  to  this  section  for  the  cor- 
rection of  illegal  assessments,  but  since  that  time,  it  has  practically 
fallen  into  disuse.  In  practice  it  never  afforded  a  satisfactory  remedy 
for  correcting  the  assessment  of  the  entire  district,  but  was  limited  to 
the  property  involved  in  the  litigation. 

Numerous  decisions  were  rendered  under  the  former  law,  but  few 
of  them  have  a  direct  bearing  on  reassessments  as  now  conducted. 
Many  of  the  references  cited  in  the  former  edition  of  the  tax  laws  are, 
therefore,  omitted  from  this  pamphlet.  Special  assessments  are  made 
expressly  subject  to  reassessment  by  sections  1210d  and  1210e.  See 
also  sections  1210b,  1210h  and  notes. 

When  reassessment  valid.  The  provision  of  taxing  laws  for  a 
relevy  when  there  lias  been  an  omission  to  tax  property  refers  to  such 
casual  omissions  as  are  likely  to  happen  and  which  do  not  avoid  the 
whole  assessment.  Where  the  omission  originates  in  an  intentional 
departure  from  the  law  on  the  part  of  the  authorities  the  tax  is  illegal 
and  cannot  be  reassessed.  Weeks  v.  Miltraukec.  10  Wis.  242.  A  tax 
levied  in  violation  of  the  constitutional  rule  of  uniformity  cannot  be 
legalized  by  a  subsequent  act  or  reassessment.  Dean  v.  Borchsenius, 
30  Wis.  236.  But  see  Whittaker  v  Janesville,  33  Wis.  76,  holding  tliat 
taxes  which  were  void  because  the  city  charter  violated  the  rule  of 
uniformity  might  be  reassessed.  After  a  void  assessment  has  been  made 
because  unequal  and  unjust  the  correct  proportion  can  only  be  ascer- 
tained by  a  reassessment.     Marsh  v.  Supervisors,  42  Wis.  502. 

,  Affecting  the  groundwork  of  the  tax,  etc.  The  fact  that  the  lands 
were  not  assessed  on  actual  view  in  such  a  cause.  Clark  v.  Lincoln 
Co.,  54  Wis.  580.  Errors  and  irregularities  which  affect  all  the  tax- 
able property  in  the  district  affect  the  groundwork  of  the  tax.  Kings- 
ley  V.  Supervisors,  49  Wis.  649.  So  where  the  assessor  put  an  under- 
valuation of  one-half  to  two-thirds  upon  the  property.  Single  v.  Stet- 
tin,  49  Wis.  645;    Flanders  v.  Merrimack.  48  id.   567. 

No  reassessment  is  necessary  when  the  illegality  found  does  not 
affect  the  ground  work  of  the  tax,  nor  all  the  property  in  the  munici- 
pality or  assessment  district,  nor  any  property  not  involved  in  the  suit. 
Brouin  v.  Oneida  Coiintii.  103  Wis.  150. 

Reassessment  of  electric  Ifght  taxes.  Swnox  1087a.  Any  of  said 
I)roperty  shall  be  subject  to  reassessment  for  reasons  stated,  and  in 
the  manner  provided  in  secton  1087.     Amended  by  Chap.  679,  1919. 

Assessor  of  incomes — Duties  of  assessor  of  incomes.  Section 
1087b.  (1)  Sui)ervi.se  assessments.  The  assessor  of  incomes  shall 
have  full  and  complete  supervision  and  direction  of  the  work  of  the 
town,  city  and  village  assessors  of  the  county  or  counties  within  his 
assessment  district  and  shall  annually,  on  or  before  the  last  Tuesday 
of  April,  call  a  meeting  for  each  such  county  of  all  such  local  assessors 


AssKssoHs  OF  Incomes — Powers  and  Duties.  115 

for  conference  and  instruction  relative  to  their  duties  in  the  valuation 
and  assessment  of  all  property  subject  to  taxation.  Each  such  local 
assessor,  upon  notice  by  mail  from  said  assessor  of  incomes  shall  at- 
tend such  meeting,  and  shall  receive  therefor  the  sum  of  three  dol- 
lars, and  also  six  cents  per  mile  for  travel  from  his  residence  to  the 
county  seat  and  returning.  Such  compensation  shall  be  paid  out  of 
the  treasury  of  the  county  in  which  such  local  assessor  resides  upon 
the  certificate  of  the  assessor  of  incomes  showing  such  attendance  and 
travel,  in  like  manner  as  certificates  of  witnesses  and  jurors  are  paid. 

K.xamiiH'  imblic  records,  (2)  The  assessor  of  incomes  shall  have 
access  to  all  public  records,  books,  papers  and  offices  throughout  his 
district  and  shall  make  a  full  and  complete  examination  of  them  and 
investigate  all  other  matters  and  subjects  relative  to  the  assessment 
and  taxation  of  property  in  the  several  towns,  villages  and  cities  con- 
tained therein;  and  for  that  purpose  he  shall  visit  each  such  town, 
village  and  city  as  often  as  may   be  necessary  during  each  year. 

Te.st  work  of  a.ssessor.s.  (3)  The  assessor  of  incomes  shall  examine 
and  test  the  work  of  assessors  during  the  progress  of  their  assessments 
and  ascertain  whether  any  of  them  is  assessing  property  at  other  than 
full  value  or  is  omitting  property  subject  to  taxation  from  the  roll. 
He  shall  have  the  right.;  and  powers  of  a  local  assessor  for  the  ex- 
amination of  persons  and  property  and  for  the  discovery  of  property 
subject  to  taxation,  and  shall  have  the  power  to  jiersonally  value  and 
reassess  any  property  previously  assessed  by  the  local  assessor.  If 
he  shall  ascertain  that  any  properly  has  been  omitted  or  not  assessed 
according  to  law,  he  shall  bring  the  same  to  the  attention  of  the  local 
assessor  of  the  proper  district  and  if  such  local  assessor  siiall  neglect 
or  refuse  to  correct  the  assessment  he  shall  report  the  fact  in  writing 
to  the  clerk  of  the  proper  board  of  review  at  or  before  the  meeting 
of  such  board  and  such  clerk  shall  lay  the  same  before  said  board  of 
review  for  its  action. 

Kcporl  violation  of  law.  (4)  Whcuievei-  the  assessor  of  incomes 
ascertains,  or  has  good  reason,  to  believe,  that  any  assessor  is  guilty 
of  a  violation  of  law,  he  is  autliorizerl  to  make  complaint  to  the  pre- 
siding judge  of  the  circuit  court  for  the  removal  of  such  assessor. 
The  district  attorney  shall  attend  and  prosecute  such  i)roceedings  for 
removal. 

Sfatlsljcjil  reports  (o  «-oiiii(y  Ixciid.  ( fi )  The  assessor  of  incom(>s 
shall  make  a  rejioi-t  to  the  county  board  of  each  county  witliin  bis 
assessment  district  showing  in  detail  the  work  of  local  assessors  in 
their  several  districts,  the  failure,  if  any.  of  such  assessors  or  property 
owners  to  comply  with  the  law,  the  relative  assessed  and  true  value 
of  property  in  eacii  local  assessment  district,  and  all  such  information 
and  statistics  as  he  may  obtain  whicii  will  he  of  assistance  to  the 
county  hoard   in  determining  thf  relative   valur  of  all   taxable  properly 


116  Assessment  and  Tax  Laws. 

ill  each  town,  cily  and  village  in  the  county.  Such  report  shall  be 
filed  with  the  county  clerk  at  least  fifteen  days  before  the  annual 
meeting  of  the  county  board.  The  county  clerk  shall  cause  to  be 
printed  not  less  than  two  hundred  copies  oi  such  report,  one  of  which 
shall  be  mailed  immediately  by  the  county  clerk  to  each  member  of 
the  county  board.  Not  less  than  six  copies  of  such  printed  report, 
together  with  all  statistics  accompanying  the  same,  shall  be  filed  with 
the  state  tax   commission. 

May  reassess  for  county  equalization.  (6)  The  county  board, 
upon  its  own  motion,  may  direct  the  assessor  of  incomes  to  make  a 
reassessment  of  all  the  taxable  property  in  any  local  assessment  dis- 
trict for  any  year,  and  to  report  the  same  in  the  form  of  an  assess- 
ment roll  to  the  county  board  at  its  next  annual  session.  In  making 
such  reassessment,  the  value  of  the  property  shall  'be  fixed,  as  nearly 
as  may  be,  as  of  the  time  the  original  assessment  was  made,  and  he 
shall  have  the  powers  and  be  governed  by  the  rules  provided  by  law 
for  local  assessors  in  the  assessment  of  property  for  taxation.  In  case 
the  aggregate  valuation  of  taxable  property  as  determined  by  such 
reassessment,  shall  be  ten  per  cent  or  more  in  excess  of  the  aggregate 
valuation  thereof  as  fixed  by  the  original  assessment,  the  expense  of 
making  such  reassessment,  not  exceeding  five  dollars  per  day  for  each 
day  necessarily  and  actually  spent  in  making  the  same,  shall  be 
charged  to  such  local  assessment  district  in  the  next  apportionment 
thereto  of  county  taxes. 

To  attend  annual  meeting.  (7)  The  state  tax  commission  shall 
call  a  meeting  of  the  assessors  of  incomes  at  the  capitol  at  a  specified 
time  in  the  month  of  January  in  each  year,  for  a  conference  on  the 
subjects  of  taxation  and  the  administration  of  the  laws,  and  for  the 
instruction  of  such  officers  in  their  duties.  The  actual  and  necessary 
expenses  of  each  such  officer  in  such  attendance  shall  be  audited  and 
paid  out  of  the  state  treasury  in  the  same  manner  as  other  expenses 
of  said  assessors  are  audited  and  paid. 

This  section  first  appeared  as  Chap.  445.  1901,  creating  the  office  of 
county  supervisor  of  assessments.  When  the  income  tax  law  was 
enacted  by  chap.  658,  1911,  the  powers  and  duties  of  supervisors  of 
assessments  were  transferred  to  assessors  of  incomes  and  the  subse- 
quent changes  in  the  law  are  only  such  as  were  necessary  to  effectuate 
this  purpose. 

Under  this  section,  assessors  of  incomes  are  authorized  and  required: 

1.  To  exercise  general  supervision  over  the  assessment  of  property 
in  their  respective  districts. 

2.  To  examine  and  test  the  work  of  assessors  during  the  progress  of 
the  assessment  and  ascertain  whether  they  are  assessing  property  at 
other  than  full  value,  or  omitting  property  subject  to  taxation  from 
the  roll. 

3.  In  case  assessors  are  assessing  property  at  other  than  true  value 
or  otherwise  violating  any  assessment  law  to  report  the  fact  in  writ- 
ing to  the  proper  boards  of  review. 

4.  To  apply  to  the  circuit  court  for  removal  of  any  assessor  guilty 


Assessors  of  Incomes: — Powers  and  Duties.  117 

of  discrimination  in  the  assessment  of  different  persons  or  classes  of 
property  or  otherwise  violating  assessment  laws.    . 

5.  To  make  a  report  to  the  county  board  showing  in  detail  the  work 
of  local  assessors  in  their  respective  districts,  together  with  such  sta- 
tistical information  as  they  can  obtain  as  an  aid  to  the  county  board  in 
making  the  county  equalization. 

6.  To  revalue  or  reassess  the  property  of  any  assessment  district  on 
the  order  of  the  county  board. 

The  valuation  or  reassessment  of  property  by  assessors  of  incomes 
under  subdivision  three,  and  the  socalled  reassessment  which  they  are 
authorized  to  make  on  the  order  of  the  county  board  under  subdivision 
six  are  not  reassessments  at  all  within  the  meaning  of  Sections  1087 — 45 
to  1087—57.  They  are  mere  test  appraisals  of  property  for  the  pur- 
pose of  comparison  with  the  assessments  made  by  local  assessors  for 
the  use  of  boards  of  review  under  subdivision  three,  and  for  the  use 
of  the  county  board  under  subdivision  six  in  making  the  county  equali- 
ation.  In  neither  case  can  the  assessor  of  incomes'  valuations,  be 
substituted  for  those  of  the  assessor  on  the  local  roll  or  in  computing 
taxes.  Under  present  law,  assessors  of  incomes  have  no  authority 
either  to  make  or  institute  reassessments  unless  ordered  to  do  so  by 
the  tax  commission  under  the  regular  reassessment  statute. 


118 


Assessment  and  Tax  Laws. 


CHAPTER  VIII 


TAX    COMMISSION,    POWERS    AND    DUTIES;      REASSESSMENTS 

(Chapter  48c.  sec.   1087—31   to  1087—57.  inclusive.) 

Tax  coiiiiiii.s.sioii  created.  Section  1087 — 31.  Tliere  is  hereby  cre- 
ated a  state  board  to  be  designated  and  known  as  the  "Tax  Commis- 
sion." 

The  history  of  the  tax  commission  dates  back  to  the  agitation  of  the 
early  90's  which  resulted  in  the  appointment  of  a  temporary  commis- 
sion to  investigate  the  subject  of  taxation  and  report  to  the  next  legis- 
lature. One  of  the  principal  recommendations  of  the  report  made  was 
for  the  appointment  of  a  permanent  tax  commission.  Pursuant  to  this 
recommendation,  the  legislature  of  1899  provided  for  the  appointment 
of  a  tax  commissioner  and  two  assistant  commissioners.  In  1905  the 
commission  was  reorganized  in  its  present  form  consisting  of  three 
members  of  equal  authority  and  responsibility.  Following  are  the 
names  of  the  several  mem^bers  of  the  commission  and  the  secretaries 
thereof  since  it  was  created  and  the  term  of  service  of  each. 


Burr   W.   Jones 
K.  K.  Kennan 
George  Curtis,  Jr. 


TEMPOKAHY     COMMISSIOX. 


May  29,  1897,  to  Dec.  31,  1898 


PERMANENT    COMMI.SSION. 

Michael    Griffin... from  April  28,   1899  to  Dec.    29,   1899 

Norman  S.  Gilson '. .  .  "  June     1,1899  "  Feb.    24,1911 

George  Curtis,  Jr ..  "  June  1,  1899  "  Feb.    24,  1911 

William  J.  Anderson "  Jan.  2,1900  "  Jan.    30,1901 

Nils  P.   Haugen "  Jan.  30,  1901  "  Date 

Thomas  E.  Lyons "  Feb.  24,1911  "  Date 

Thomas  S.  Adams "  Feb.  24,1911  "  Sept.  20,  1915 

Carroll  Atwood   "  Nov.  10,  1915  "  Date 

Secretaries. 

Samuel  M.  Smith "       Mar.     15,  1900    "    April  15,  1901 

Geo.  H.  Francis "       Dec.     18,1901    "    Jan.    15,1912 

A.  J.  Myrland "       Jan.     15,  1912    "    Date 

Per.sonnel;  term.  Section  1087 — 32.  Said  tax  commission  shall 
be  composed  of  three  commissioners,  who  shall  be  appointed  by  the 
governor  by  and. with  the  advice  and  consent  of  the  senate.     The  three 


Tax  C'ommissiox.  110 

peisons  first  to  compose  said  board  sliall  be  appointed  witliin  ten  days 
after  the  passage  and  publication  of  this  act  and  before  the  adjourn- 
ment of  the  present  legislature  if  practicable.  Of  such  three  persons 
one  shall  be  appointed  and  designated  to  serve  for  a  term  ending  on 
the  first  Monday  in  May.  1909,  one  for  a  term  ending  on  the  first  Mon- 
day in  May.  1911.  and  one  for  a  term  ending  on  the  first  Monday  in 
May,  1913,  each  of  said  terms  to  begin  upon  the  qualification  of  the 
person  appointed  therefor.  Upon  the  expiration  of  the  terms  of  the 
three  commissioners  first  to  be  appointed  as  aforesaid,  each  succeed- 
ing commissioner  shall  be  appointed  and  shall  hold  his  office  for  the 
term  of  eight  years,  except  in  the  case  of  a  vacancy  as  hereinafter  pro- 
vided, and  each  commissioner  shall  hold  his  office  until  his  successor 
shall  have  been  appointed  and  qualified. 

Appointment.s;  vacancies.  Sectio.n  1087 — 33.  After  th;  appoint- 
ment of  said  first  three  commissioners  and  except  when  appointed  to 
fill  a  vacancy,  each  commissioner  shall  be  appointed  on  or  before  the 
last  Monday  in  February  during  the  biennial  session  of  the  legislature 
next  preceding  the  commencement  of  the  term  for  which  he  shall  be 
appointed.  Vacancies  in  appointive  state  offices  shall  be  filled  by  ap- 
pointment by  the  appointing  power  and  in  the  manner  prescribed  by 
law  for  making  regular  full  term  appointments  thereto,  and  appointees 
to  fill  vacancies  therein  shall  hold  office  for  the  residue  of  the  unex- 
pired term  or,  if  no  definite  term  of  offit2e  is  fixed  by  law.  until  their 
successors  are  appointed  and  qualify. 

Revised  by  Chap.  362.  1919,  as  to  the  manner  of  filling  vacancies. 

Qualification.s.  Skition  1087 — 34.  The  persons  to  be  appointed  as 
members  of  such  commission  shall  be  such  as  are  known  to  possess 
knowledge  of  the  subject  of  taxation  and  skill  in  matters  pertaining 
thereto.  So  far  as  practicable  they  shall  be  so  selected  that  the  board 
will  not  be  composed  wholly  of  persons  who  are  members  of  or  affili- 
ated with  the  same  political  party  or  organization.  No  iierson  ap- 
pointed as  such  commissioner  shall  hold  any  otlier  office  under  the 
laws  of  this  state  nor  any  office  under  the  g.ivernment  of  the  United 
States  or  of  any  other  state.  Each  such  CDUiniissioner  shall  devote  his 
entire  time  to  the  duties  of  the  office  and  shall  not  hold  any  position 
of  trust  or  profit,  engage  in  any  occupation  or  business  interfering 
with  or  inconsistent  with  his  duties,  or  serve  on  or  under  any  com- 
mittee of  any  i)olitical  party. 

Oatli.  Si:(iio.\  1087  —  35.  Kach  i Dniiiiissioiicr.  wiihii,  liiirly  days 
after  notice  of  his  api»ointnient  shall  take  and  lilc  lin'  olliciai  oath. 
Revised  by  (^lap.  93,   1919. 

Oi-Kaiii/Jitioii;  <|ti(>i-iiiii ;  srs.sioiis.  Skciio.n  loST  i'.il.  Thf  lonimis- 
Hioners  first  appointed  under  sj-ction  1087—32.  after  having  duly  (iiiali- 
fled,  shali  without  delay  meet  at  the  capilol  in  Madison,  iiiid  sliall 
thereupon  organi/.e  and  elect  one  of  their  niiinber  as  chairman.     .\  ma 


120  Assessment  and  Tax  Laws. 

jority  of  said  commissioners  shall  constitute  a  quorum  for  the  transac- 
tion  of  the  business  and  tha  performance  of  the  duties  of  the  com- 
mission. The  said  commission  shall  be  in  continuous  session  and  open 
for  the  transaction  of  business  every  day  except  Sundays  and  legal 
holidays;  and  the  sessions  of  such  commission  shall  stand  and  be 
deemed  to  be  adjourned  from  day  to  day  without  formal  entry  thereof 
upon  its  records.  The  commission  may  hold  sessions  or  conduct  in- 
vestigations at  any  place  other  than  the  capitol  when  deemed  neces- 
sary to  facilitate  the  performance  of  its  duties. 

Clerks;  experts;  rules.  Section  1087 — 37.  Said  commission  may 
appoint  a  secretary  and  may  employ  such  other  persons  as  experts 
and  assistants  as  may  be  necessary  to  perform  the  duties  that"  may  ibe 
required  of  the  commission.  The  secretary  shall  keep  full  and  cor- 
rect minutes  of  all  hearings,  transactions,  and  proceedings  of  said 
commission  and  shall  perform  such  other  duties  as  may  be  required 
by  the  commission.  The  commission  shall  have  power  to  make  all 
needful  rules,  not  inconsistent  with  law,  for  the  orderly  and  methodi- 
cal performance  of  its  duties  as  a  board  of  assessment  or  otherwise, 
and  for  conducting  hearings  and  other  proceedings  before  it. 

Office  expenses.  Section  1087 — 38.  The  commission  shall  keep 
its  ofHce  at  the  capitol  and  shall  be  provided  by  the  superintendent  of 
public  property  with  suitable  rooms,  necessary  office  furniture,  sup- 
plies, stationery,  books,  periodicals  and  maps. 

Powers  and  duties  defined.  Section  1087 — 39.  It  shall  be  the 
duty  of  the  commission,  and  it  shall  have  power  and  authority: 

(1)  To  have  and  exercise  general  supervision  over  the  administra- 
tion of  the  assessment  and  tax  laws  of  the  state,  over  assessors,  boards 
of  review  and  assessors  of  incomes,  and  over  county  boards  in  the 
performance  of  their  duties  as  county  boards  of  assessment,  to  the  end 
that  all  assessments  of  property  be  made  relatively  just  and  equal  at 
true  value  in  substantial  compliance  with  law. 

(2)  To  confer  with,  advise  and  direct  assessors,  boards  of  review, 
county  boards  of  assessment  and  assessors  of  incomes  as  to  their  duties 
under  the  statutes  of  the  state. 

(3)  To  direct  proceedings,  actions  and  prosecutions  to  be  instituted 
to  enforce  the  laws  relating  to  the  penalties,  liabilities  and  punish- 
ment of  public  officers,  persons,  and  officers  or  agents  of  corporations 
for  failure  or  neglect  to  comply  with  the  provisions  of  the  statutes 
governing  the  return,  assessment  and  taxation  of  property;  and  to 
cause  complaints  to  be  made  against  assessors,  members  of  boards 
of  review,  assessors  of  incomes,  and  members  of  county  'boards,  or 
other  assessing  or  taxing  officers,  to  the  proper  circuit  judge  for  their 
removal  from  office  for  official  misconduct  or  neglect  of  duty. 

(4)  To  require  district  attorneys  to  assist  in  the  commencement 
and  prosecution  of  actions  and  proceedings  for  penalties,  forfeitures, 


Tax  Commission.  121 

removals  and  punishment  for  violations  of  the  laws  of  the  state  in 
respect  to  the  assessment  and  taxation  of  property,  in  their  respective 
counties. 

(5)  To  collect  annually  from  all  town,  city,  village,  county  and 
other  public  officers  information  as  to  the  assessment  of  property,  col- 
lection of  taxes,  receipts  from  licenses  and  other  sources,  the  expendi- 
ture of  public  funds  for  all  purposes,  and  such  other  information  as 
may  be  needful  in  the  work  of  the  commission,  in  such  form  and  upon 
such  blanks  as  the  commission  shall  prescribe;  and  it  shall  be  the 
duty  of  all  public  officers  so  called  upon  to  fill  out  properly  and  return 
promptly  to  the  commission  all  blanks  so  transmitted.  To  examine 
all  town,  village,  city  and  county  records  for  such  purposes  as  are 
deemed  needful  by  the  commission.  To  publish  annually  the  informa- 
tion collected,  with  such  compilations,  analyses  or  recommendations 
as  may  be  deemed  needful. 

(5a)  In  its  discretion  to  inspect  and  examine  or  cause  an  inspection 
and  examination  of  the  records  of  any  town,  city,  village  or  county 
officer  whenever  such  officer  shall  have  failed  or  neglected  to  return 
properly  the  information  as  required  by  subdivision  (5)  of  this  sec- 
tion, within  the  time  set  by  the  tax  commission.  Upon  the  completion 
of  such  inspection  and  examination  the  tax  commission  shall  transmit 
to  the  clerk  of  the  town,  city,  village  or  county  a  statement  of  the  ex- 
penses incurred  by  the  tax  commission  to  secure  the  necessary  in- 
formation. Duplicates  of  such  statements  shall  be  filed  in  the  office 
of  the  secretary  of  state  and  state  treasurer.  Within  sixty  days  after 
the  receipt  of  the  above  statement,  the  same  shall  be  audited,  as  other 
claims  of  towns,  cities,  villages  and  counties  are  audited,  and  shall  be 
paid  into  the  state  treasury,  in  default  of  which  the  same  shall  be- 
come a  special  charge  against  such  town,  city,  village  or  county  and 
be  included  in  the  next  apportionment  or  certification  of  state  taxes 
and  charges,  and  collected  with  interest  at  the  rate  of  ten  per  cent 
per  annum  from  the  date  such  statements  were  certified  by  the  com- 
mission, as  other  special  charges  are  certified  and  collected. 

The  officers  responsible  for  the  furnishing  of  the  information  col- 
lected pursuant  to  this  section,  shall  be  jointly  and  severally  liable  for 
any  loss  the  town,  city,  village  or  county  may  suffer  through  their 
delinquency;  and  no  payment  shall  be  made  them  for  salary,  or  on 
any  other  accounts,  until  the  cost  of  such  inspection  and  examination 
as  provided  above  shall  have  been  paid  into  the  town,  city,  village 
or  county  treasury. 

(6)  To  refjuiro  individuals,  partnerships,  companies,  associations  and 
corporations  to  furnish  information  concerning  their  capital,  funded 
or  other  debt,  current  assets  and  liabilities,  value  of  property,  earn- 
ings, operating  and  other  expenses,  taxes  and  all  other  facts  which 
may  be  needful  to  enable  the  commission  to  ascertain  the  value  and 
the  relative  burdens  borne  by  all  kinds  of  property  in  the  state. 

(7)  To  summon  witnesses  to  appear  and  give  testimony,  and  to 
produce  rpcords,  books,  papers  and  documents  relating  to  any  matter 
which  the  commission  .sliall  have  authority  to  investigate  or  determine. 


12l2  Assessment  and  Tax  Laws. 

(S)  To  cause  the  deposition  of  witnesses  residing  within  or  without 
the  state  or  absent  therefrom,  to  be  taken,  upon  notice  to  the  inter- 
ested party,  if  any,  in  lilte  manner  that  depositions  of  witnesses  are 
taken  in  civil  actions  pending  in  the  circuit  court,  in  any  matter  which 
the  commission  shall  have  authority  to  investigate  or  determine. 

(9)  To  visit  the  counties  in  the  state,  unless  prevented  iby  other 
necessary  official  duties,  for  the  investigation  of  the  work  and  the 
methods  adopted  by  local  assessors,  boards  of  review,  assessors  of 
incomes  and  county  boards,  in  the  assessment,  equalization  and  taxa- 
tion of  real  and  personal  property. 

(10)  To  carefully  examine  into  all  cases  where  evasion  or  violation 
of  the  laws  for  assessment  and  taxation  of  property  is  alleged,  com- 
plained of  or  discovered,  and  to  ascertain  wherein  existing  laws  are  de- 
fective or  are  improperly  or  negligently  administered. 

(11)  To  investigate  the  tax  systems  of  other  states  and  countries 
and  to  formulate  and  recommend  such  legislation  as  may  be  deemed 
expedient  to  prevent  evasion  of  assessment  and  tax  laws  and  to  secure 
just  and  equal  taxation  and  improvement  in  the  system  of  taxation 
in  the  state. 

(12)  To  inquire  into  the  system  of  accounting  of  public  funds  in 
use  in  towns,  villages,  cities  and  counties;  to  devise,  prescribe  and  at 
the  request  of  any  town,  village,  city  or  county,  to  install  a  system 
of  accounts  vi^hich  shall  be  as  nearly  uniform  as  practicable;  provided, 
that  when  so  installed  the  system  shall  be  retained  by  the  town, 
village,  city  or  county;  and  to  audit  the  books  of  the  town,  village, 
city  or  county  officers  upon  the  request  of  the  town  or  village  board, 
city  council  or  county  board,  or  upon  its  own  motion.  It  shall  be  the 
duty  of  the  commission  to  establish  a  scale  of  charges  for  the  installa- 
tion of  systems  of  accounts  and  for  audits,  when  such  installation  or 
audit  is  requested  iby  a  town,  village,  city  or  county.  Upon  the  com- 
pletion of  such  work  the  commission  shall  transmit  to  the  clerk  of  the 
town,  village,  city  or  county,  a  statement  of  such  charges.  Duplicates 
of  such  statements  shall  be  filed  in  the  offices  of  the  secretary  of  state 
and  state  treasurer.  Within  sixty  days  after  the  receipt  of  the  above 
statement  of  charges,  the  same  shall  be  audited  as  other  claims  against 
towns,  villages,  cities  and  counties  are  audited  and  shall  be  paid  into 
the  state  treasury,  in  default  of  which  the  same  shall  become  a  special 
charge  against  such  town,  village,  city  or  county,  and  be  included  in 
the  next  apportionment  or  certification  of  state  taxes  and  charges,  and 
collected,  with  interest  at  the  rate  of  ten  per  cent  per  annum  from  the 
date  such  charges  were  certified  by  the  commission,  as  other  special 
charges  are  certified  and  collected. 

(13)  To  consult  and  confer  with  the  governor  of  the  state  upon  the 
subject  of  taxation,  the  administration  of  the  laws  in  relation  thereto 
and  the  progress  of  the  work  of  the  commission,  and  to  furnish  the 
governor  from  time  to  time  such  assistance  and  information  as  he 
may  require. 

(14)  To  transmit  to  the  governor  and  to  each  member  of  the  legis- 
lature, thirty  days  before  the  meeting  of  the  legislature,  the  report  of 


Tax  Commission.  123 

the  commission  showing  all  the  taxable  property  in  the  state  and  the 
value  of  the  same  in  tabulated  form  with  recommendations  for  im- 
provement in  the  system  of  taxation  in  tlie  state,  together  with  such 
measures  as  may  be  formulated  for  the  consideration  of  the  legislature. 
(15)  To  exercise  and  perform  such  further  powers  and  duties  as 
may  be  granted  to  or  imposed  upon  the  commission  by  law. 

"The  administrative  duties  of  the  first  commission  were  limited  to 
making  the  state  assessment,  assessing  the  properties  of  express, 
sleeping  car,  freight  line  and  equipment  companies  and  directing 
supervisors  of  assessment.  Tlie  assessment  of  the  property  of  steam 
railroad  companies  was  added  in  190o.  In  addition  to  the  foregoing, 
the  commission  is  now  required  to  assess  the  property  of  street  rail- 
way companies,  including  electric  light  and  power  plants  operated  in 
connection  therewith;  supervise  the  assessment  of  the  property  of 
utilities  furnishing  water,  light,  heat  and  power;  order  and  direct 
reassessments  of  towns,  cities  and  villages  on  proper  showing;  enter- 
tain and  deteiymine  appeals  from  equalizations  made  by  county  boards; 
collect  statistics  and  prescribe  foims  for  local  taxing  officers;  audit 
the  accounts  of  towns,  cities  and  villages  and  install  a  system,  of  public 
accounting  on  request  of  the  proper  authorities;  supervise  the  admin- 
istration of  the  income  tax.  and  assess  the  income  of  corporations  and 
joint  stock  companies." — Tax  Commission  Report  for  1914. 

For  a  statement  of  the  development  and  activities  of  the  tax  com- 
mission since  it  was  created  in  1901.  see  its  biennial  reports  to  the 
Governor  and  Legislature  since  1903. 

Hearings;     witnesses;     contempt;     lees    for    siil)|)()(>nas.       Sk(TIOX 

1087 — 40.  Oaths  to  witnesses  in  any  matter  under  the  investigation 
or  consideration  of  the  commission  may  be  administered  by  the  sec- 
retary of  the  commission  or  by  any  member  thereof.  In  case  any 
witness  shall  fail  to  obey  any  summons  to  appear  before  said  commis- 
sion or  shall  refuse  to  testify  or  answer  any  material  question  or  to 
produce  records,  books,  papers  or  documents  when  required  so  to  do. 
such  failure  or  refusal  shall  be  reported  to  the  attorney-general,  who 
shall  thereupon  institute  proceedings  in  the  proper  circuit  court  to 
compel  obedience  to  any  summons  or  order  of  the  commission  or  to 
punish  witnesses  for  any  such  neglect  or  refusal.  Any  person  who 
shall  testify  falselx  in  an\  niati-rial  mailer  under  the  consideration 
of  the  commission  shall  be  guilty  ol  and  i)unished  for  perjury.  Ir. 
the  discretion  of  the  commission,  officers  who  serve  sumnums  or  sub- 
p'pnas,  and  witnesses  attending,  shall  receive  like  compensation  as 
officers  and  witnesses  in  the  circuit  court.  Sucli  compensation  shall 
be  charged   to   tbe   proper   apj)r()i)ri;ii  inn   loi    the   lax   commission. 

Special  invest  iyat  ions.  Si;i  riov  1087  40a.  The  ( (nninission  may. 
In  its  discretion,  appoint  one  of  its  nu'ml)ers.  or  its  secretary  or  engi- 
neer, to  act  for  it  to  investigate  and  niai<c  irpdii  upon  any  luaitcr 
pendiiif-'  before  it.  and  sucb  member,  secretary  or  engineer,  may  hold 
hearings,  administer  oaths  to  witnesses,  take  testimony  and  perform 
all  duties  necessary  to  carry  his  commission  Into  effect.  He  shall 
report  any  evidence  submitted  to  iiin:  to  ihr  ((HiiMiission  in  such  man 
ner  as  It  may  prescribe. 


124  Assessment  and  Tax  Laws. 

The  authority  granted  to  the  commission  by  this  section  is  limited 
to  purely  administrative  duties  as  distinguished  from  those  of  a  ju- 
dicial nature.     State  ex  rcl.  Ruemmele  vs.  Haugen,  160  Wis.  494. 

For  three  years.  Section  1087 — 44.  Any  property  subject  to  as- 
sessment by  the  tax  commission  omitted  from  assessment  in  any  of 
the  three  next  previous  years  by  mistake  or  inadvertence  unless  prev- 
iously reassessed  for  the  same  year  or  years,  shall  be  entered  by  the 
commission  upon  its  assessment  and  tax  roll  once  additionally  for  each 
year  so  omitted,  designating  each  such  additional  entry  as  omitted 
for  the  year  19..  (giving  year  of  omission)  and  fixing  the  valuation 
and  tax  to  each  entry  for  a  former  year  as  the  same  should  then  have 
been  assessed  according  to  the  best  judgment  of  the  commission.  The 
proceedings  relating  to  such  assessment  shall  be  had  and  hearings 
given  as  far  as  practicable  in  accordance  with  the  provisions  of  chapter 
51    of  the   statutes. 

Reassessments;  hearing;  order.  Section  1087 — 45.  "Whenever  it 
shall  satisfactorily  appear  to  the  tax  commission  upon  complaint 
made  'by  the  owner  or  owners  of  taxable  property  in  any  assess- 
ment district,  other  than  an  assessment  district  within  the 
corporate  limits  of  any  city  containing  more  than  fifteen  such 
assessment  districts,  the  aggregate  assessed  valuation  of  which 
is  not  less  than  five  per  cent  of  the  assessed  valuation  of  all  of  the 
property  in  such  district,  according  to  assessment  next  hereinafter  men- 
tioned and  a  summary  hearing  in  that  behalf  had,  that  the  assessment 
of  property  in  such  assessment  district  is  not  in  substantial  com- 
pliance with  law  and  that  the  interest  of  the  public  will  be  promoted 
by  a  reassessment  thereof,  said  commission  shall  have  authority  in 
its  discretion  to  order  a  reassessment  of  all  or  of  any  part  of  the  tax- 
able property  in  such  district  to  be  made  by  one  or  more  persons  to 
be  appointed  for  that  purpose  by  said  commission.  Notice  of  such 
hearing  specifying  the  time  and  place  thereof  shall  be  mailed  to  the 
chairman  and  clerk  of  the  town,  president  and  clerk  of  the  village  or 
mayor  and  clerk  of  the  city,  which  constitutes  or  includes  such  assess- 
ment district,  not  less  than  eight  days  before  the  time  fixed  for  such 
hearing.  The  order  directing  such  reassessment  and  naming  the  per- 
son or  persons  appointed  to  make  the  same  shall  be  filed  in  the  office 
of  the  clerk  of  such  district,  and  a  duplicate  thereof  shall  be  retained 
in  the  office  of  the  commission.  A  copy  of  such  order  shall  be  trans- 
mitted to  the  assessor  of  incomes  of  the  county  in  which  such  district 
is  located  and  to  each  of  the  persons  appointed  to  make  such  reas- 
sessment and  to  serve  on  the  board  for  the  review  thereof,  which  shall 
be  legal  notice  to  such  persons  respectively,  of  their  appointment. 

Amended  hy  Chap.  384,  1919,  by  excluding  the  city  of  Milwaukee  and 
reducing  the  percentage  of  taxable  property  the  owners  of  which  may 
apply  for  reassessment,  and  expressly  authorizing  reassessment  of 
part  of  the  taxable  property  of  a  district. 


Reassessmext  by  Tax  Commission.  125 

Court  decisions.  Chapter  259,  1905,  aulhoriziiig  the  tax  commission 
to  order  a  reassessment  when  the  original  assessment  was  not  made 
in  substantial  compliance  with  law  and  public  interest  would  be  pro- 
moted by  reassessment,  was  upheld  as  valid  and  constitutional  in 
State  V.  Daniels,  142,  Wis.  649. 

The  reassessment  law  aims  to  correct  substantial  violation  of  the 
assessment  laws  by  whomsoever  committed.  It  authorizes  a  reasess- 
ment  where  an  unjust  and  unequal  assessment  was  made  by  the  local 
assessor  even  though  no  complaint  was  made  to  the  board  of  review 
and  that  board  was  not  called  upon  to  revise  such  assessment  and 
consequently  did  not  violate  its  duty  in  the  matter.  CulUiton  v.  Bent- 
ley  165  Wis.  262. 

Oath;    powers.      Section    1087 — 46.      The    person    or    persons    so 
appointed   to  make   such   reassessment,   without  delay,   shall  severally 
take  and  subscribe  an  oath  or  affirmation  to  support  the  constitution 
of  the  United  States  and  of  the. state  of  Wisconsin  and  faithfully  to 
perform  the  duties  imposed  upon  him  in  respect  to  such  reassessment 
to  the  best  of  his  ability,  and  shall  file  the  same  with  the  tax  com- 
mission.    Thereupon  such  person  or  persons  shall  proceed   with   dili- 
gence   to   make   a   reassessment  of   all    the    taxable   property    in    such 
district.     For  that  purpose  he  or  they  shall  have  all  the  power  and 
authority  given  by  law  to  assessors  in  such  district  and  shall  perform 
all  the  duties  and  be  subject  to  all  restrictions  and  penalties  imposed 
by  law  upon  such  assessors.    He  or  they  shall  have  access  to  all  public 
records  and  files  which  may  be  needful  or  serviceable  in  the  perform- 
ance   of    said    duties,    and    while    engaged    therein    shall    be    entitled 
to   have    custody   and    possession   of   the   roll   containing   the    original 
assessment  in.  such  district  and  all  property  and  other  statements  and 
memoranda  relating  thereto.    A  blank  assessment  roll  and  all  property 
statements  and   other   blank   forms  needful   for  the  purposes   of   such 
reassessment  shall  be  furnished  by  the  county  clerk  at  the  expense  of 
the  county  upon  the  application  of  the  assessor  of  incomes. 

The  authority  of  the  lax  commission  under  sees.  1087 — 45,  1087—51, 
1087 — 57.  Stats.,  to  order  a  reassessment  may  be  exercised  in  the  case  of 
a  current  assessment,  even  though  the  tax  roll  has  been  delivered  to  the 
treanuver  ior  collection,  ^tntr  ex  rel.  ^outJi  nangr.  v.  Tax  Corn. 
168  Wis.  253. 

Board  ot  review;  notice  of  meeting.  Section  1087 — 47.  In 
the  order  for  such  reassessment  the  tax  commission  shall  designate 
three  persons  to  serve  as  a  board  for  the  correction  and  review  of 
such  reassessment.  As  soon  as  practicable  the  person  or  persons 
making  such  reassessment  shall  inform  the  clerk  of  puch  district  of  a 
date  on  which  such  reassessment  will  be  ready  for  the  consideration 
of  such  board,  which  information  shall  be  given  in  time  to  enable 
such  clerk  to  give  the  notice  hereinafter  required.  The  deik  sliall 
thereupon  give  notice  that  such  board  will  meet  on  such  dale  at  the 
place  provided  by  law  for  the  meeting  of  the  regular  board  of  review 
of  snrh  district,  specifying  such  place.  He  shall  record  such  notice 
In  the  record  book  of  proceedings  of  the  l)o;ir(l  of  review  of  such  dls- 


121)  Assessment  vvnd  Tax  J  jaws. 

trict  after  first  recordinp;  therein  tlie  ordor  for  siicli  reassessment;  he 
shall  post  such  notice  in  three  conspicuous  puhlic  places  in  said  dis- 
trict and  shall  also  serve  a  copy  of  such  notice  upon  each  of  the  persons 
named  to  act  as  such  board  and  upon  the  assessor  of  incomes  if  such 
reassessment  be  not  made  by  him,  which  posting  and  service  shall  be 
at  least  one  week  before  the  day  designated  for  such  meeting;  provided, 
that  in  case  of  the  failure  or  refusal  of  such  clerk  to  give  and  serve 
the  notice  aforesaid  in  the  manner  herein  prescribed  within  five  days 
after  he  shall  have  been  rt quested  to  do  so  'by  the  person  or  persons 
making  such  reassessment  the  assessor  of  incomes  in  and  for  such 
district  may  give  and  serve  such  notice  with  like  force  and  effect 
as  if  given  and  served  by  the  clerk.  Such  service  may  be  by  personal 
delivery  to  the  person  to  be  served  or  'by  leaving  such  copy  at  his  usual 
place  of  abode  or  by  mailing  the  same  in  a  sealed  envelope  postpaid 
and  directed  to  such  person  at  his  post-office  address.  A  memorandum 
stating  the  time  and  place  of  such  posting  and  the  time  and  manner  of 
such  service  shall  be  entered  by  the  clerk  in  the  record  aforesaid.  Such 
memorandum,  authenticated  by  the  signature  of  the  clerk  shall  be 
presumptive  evidence  of  the  facts  therein  stated;  and  the  fact,  time, 
and  manner  of  such  posting  and  service  may  be  proved  by  any  person 
having  knowledge  of  the  facts  even  though  no  entry  of  such  memor- 
andum  be   made. 

Amended  by  Chap.  384,  1919,  so  as  to  authorize  assessors  of  incomes 
to  give  notice  of  the  meeting  of  the  board  of  review  in  case  of  the  fail- 
ure or  refusal  of  the  local  clerk  to  do  so. 

Hearing.  Section  1087 — 48.  The  persons  designaled  to  serve  as 
a  board  to  review  such  reassessment  shall  attend  at  the  time  and  place 
specified  in  such  notice.  A  majority  of  such  persons  shall  constitute 
a  quorum.  Before  proceeding  in  such  review  they  shall  be  sworn  by 
the  clerk  or  by  some  other  person  authorized  by  law  to  administer 
oaths,  to  faithfully  and  impartially  perform  their  duties  in  respect 
to  such  reassessment.  The  clerk  of  such  district  shall  attend  and 
serve  as  the  clerk  of  such  board  at  all  its  sessions  and  shall  perform 
all  the  duties  required  of  such  clerks  at  meeting  of  the  regular  'board 
of  review  of  such  district,  except  that  he  shall  have  no  voice  in  the 
determinations  of  such  board. 

Evidence.  Sectiox  1087 — 49.  The  person  or  persons  making  such 
reassessment  shall  attend  such  meeting,  shall  lay  before  such  board  the 
roll  containing  the  reassessment  of  property  made  by  him  or  them 
and  all  property  statements,  affidavits,  and  other  memoranda  in  rela- 
tion thereto,  shall  furnish  the  board  all  information  in  his  or  their  pos- 
session which  may  be  useful  in  the  work  of  such  board,  and  may  give 
testimony  of  any  facts  within  his  or  their  knowledge  pertinent  to  any 
matter  under  the  consideration   of  such  board. 

Review  of  rea.ssessment;  i-iglits  of  iiroperty  owner.  Se<  TiOiN 
1087 — 50.     1.  Such   board   shall   carefully   examine   and   consider   such 


Reassessment  by  Tax  Commission.  127 

reassessment  roll  and  all  statements  and  other  information  accom- 
panying the  same  or  given  in  relation  thereto.  They  shall  review 
and  correct  such  reassessment  in  like  manner  as  the  regular  board 
of  review  of  such  district  is  required  to  review  assessments  therein 
and  for  that  purpose  they  may  adjourn  from  time  to  time  and  shall 
otherwise  have  and  exercise  all  the  power  and  authority  given  by  law 
(0  boards  of  review  and  shall  be  subject  to  all  the  rules  and  restric- 
tions imposed  upon  such  boards.  Any  owner  of  taxable  property  in 
such  district  shall  have  the  right  to  examine  such  reassessment  and 
shall  have  all  the  rights  and  privileges  before  such  hoard  in  respect 
to  such  reassessment  that  are  given  by  law  in  respect  to  any  assess- 
ment of  property  in  such  district. 
Amended  by   Chap.   384,   1919. 

Sec.  1087—45  et  seq.  Stats,  aims  to  correct  substantial  violation  of 
the  assessment  laws  by  whomsoever  committed.  It  authorizes  a  re- 
assessment where  an  unjust  and  unequal  assessment  was  made  by  the 
local  assessor,  even  though,  no  complaint  having  been  made  to  the 
board  of  review,  that  board  was  not  called  upon  to  review  such  a-jsess- 
ment  and  consequently  did  not  in  any  way  violate  its  duty  in  the 
matter.  The  legislature  had  power  to  grant  such  authority  to  the  tax 
commission.      CuUiton    v.    lirntleij.    165    Wis.    262. 

.AflidavK;  filing.  SKcno.x  1087 — 51.  Upon  the  completion  of  the 
work  of  such  board  and  the  incorporation  in  such  reassessment  roll 
of  any  corrections  and  changes  ordered  by  such  board,  the  person 
or  persons  making  such  reassessment  shall  make  and  annex  to  such 
roll  an  affidavit  conforming  as  nearly  as  may  be  to  the  affidavit  re- 
quired by  law  to  be  annexed  to  assessment  rolls  in  such  district.  Such 
reassessment  roll  when  completed  shall  be  filed  in  the  office  of  the 
clerk  of  such  district  and  shall  take  the  place  of  the  original  assess- 
ment made  in  such  district  Tor  said  year  for  all  purposes  and  shall  be 
I)rinia  facie  evidence  of  the  facts  therein  stated  and  of  the  regularity 
of  all  the  proceedings  culminating  therein. 

See  note  to  section  KtSI,  p.  110,  Sunra. 

I'owcT  of  assessor.  Sr;<  i  ion  1087 — 52.  If  such  rea'-sessnient  shall 
be  made  by  any  person  other  than  the  assessor  of  incomes  of  the  county 
in  which  sucii  district  shall  br  located  the  assessor  oi  incomes  sliall 
have  all  the  anthoiils  In  rcsixct  tlici-eio  tliat  is  possessed  by  iiiin  in 
respect  to  other  assessments  in  his  county  and,  in  sucii  c:i.s(>,  he  siiail 
render  what  assistance  ho  ran  practicably  to  lli(>  per.son  or  persons 
making  such  reassessmcnl  ami  I')  the  board  whicli  shall  review  the 
same,  the  meeting  of  which  board  shall  be  attended  by  him.  The  dis- 
trict attorney  of  the  cfxiiily  in  which  such  reassessment  shall  hv 
made  shall  render  any  legal  assistance  which  may  be  rciniiicd  in  re- 
lation thereto  or  the  review  iliereor  iiiioii  the  i-e(|uest  of  the  assessor 
of  incomes. 

Persons  appointed  liy  llie  tax  coinmis.sion  to  iiiaKe  the  assesHmenl 
are  not  officers  of  the  state.     The  act  does  not  in  any  way  deprive  the 


128  Assessment  and  Tax  Laws. 

local  officers  of  their  constitulional  rights  in  llie  making  of  the  assess- 
ment.    State  ex  rel.  Hcssey  v.  Daniels,  143  Wis.  649. 

(.'ompensation;  witness  fees.  SiocrioN  1087—53.  The  person  or  per- 
sons makng  such  reassessment  and  the  person  serving  upon  the  board 
for  review  thereof  shall  receive  such  compensation  for  their  services 
and  expenses  as  may  be  designated  by  the  tax  commission  in  the  order 
directing  such  reassessment.  Any  witness  directed  to  be  summoned 
by  such  board  shall  be  entitled  to  fees  for  travel  and  attendance  at 
the  rates  allowed  by  law  to  witnesses  in  the  circuit  court,  but  shall 
not  be  entitled  to  such  fees  prior  to  his  attendance  and  the  giving 
of  his  testimony.  Assessors  of  incomes  may  be  appointed  to  make 
reassessments,  but  in  no  case  shall  an  assessor  of  incomes  be  appointed 
to  reassess  a  district  when  the  complaint  was  made  or  the  proceed- 
ings instituted  by  him. 

Amended  by  Chap.  384,  1919,  by  removing  the  limitation  on  the 
compensation  to  be  paid  to  persons  appointed  to  make  reassessments 
and  serve  on  the  board  of  review  and  specifically  authorizing  the  ap- 
pointment of  assessors  of  incomes  for  that  purpose  unless  the  complaint 
was  made  or  proceedings  instituted  by  them. 

Statement  of  expenses.  Sfxtion  1087 — 54.  Upon  completion  of 
the  review  of  such  reassessment,  each  person  entitled  to  compensa- 
tion for  services  in  respect  thereto  as  provided  in  section  1087 — 53 
shall  make  out  a  statement  of  his  claim  therefor  against  the  state 
of  Wisconsin  and  execute  a  voucher  for  the  payment  thereof  upon 
blank  forms  to  be  furnished  by  the  tax  commission.  Such  statement 
shall  show  the  number  of  days  for  which  compensation  is  claimed, 
the  rate  per  day,  the  character  of  the  service,  the  total  amount  claimed, 
the  address  of  the  claimant,  and,  in  case  of  witnesses,  the  number 
of  miles  traveled,  which  statement  shall  be  verified  by  the  affidavit 
of  the  claimant  or  of  some  person  having  knowledge  of  the  facts.  Each 
such  claim  shall  be  approved,  if  correct,  'by  a  member  of  such  board 
and  by  the  assessor  of  incomes.  A  memorandum  of  all  such  claims, 
showing  the  number  of  days  and  character  of  service  and  amount 
due  to  each  person,  shall  be  entered  at  the  foot  of  the  record  of  the 
proceedings  of  such  board. 

See  note  to  next  section. 

Review  of  claims;  payment.  Section  1087 — 55.  The  statements 
and  vouchers  mentioned  in  section  1087 — 54  shall  be  promptly  trans- 
mitted by  the  assessor  of  incomes  to  the  tax  commission,  who  shall 
have  authority  to  review  the  same  and  determine  the  number  of  days 
to  be  allowed.  After  such  review  and  determination  and  after  pro- 
curing any  needed  corrections  therein  said  commission  shall  indorse 
their  approval  of  such  statements  and  file  the  same  and  such  vouchers 
in  the  office  of  the  secretary  of  state.  Such  claims  shall  thereupon 
be  audited  by  the  secretary  of  state  and  paid  out  of  the  state  treasury 
in  like  manner  that  other  claims  against  the  state  are  audited  and 


Reassessment  by  Tax  Commission.  129 

paid.  The  amount  so  paid  shall  constitute  an  indebtedness  of  the 
district  in  which  such  reassessment  was  made  to  the  state  of  "Wiscon- 
sin, and  such  indebtedness  with  interest  thereon  at  six  per  cent  per 
annum  shall  be  a  special  charge  upon  such  district  to  be  certified  to 
and  collected  from  such  district  in  the  then  next  levy  and  certification 
of  state  taxes  and  special  charges,  in  like  manner  that  other  indebted- 
ness of  cities,  towns  and  villages  to  the  state  are  certified  and  col- 
lected. 

The  expense  of  a  reassessment  ordered  by  the  tax  commission  under 
Section  1087 — 45  is  not  a  state  expense  incurred  for  state  purposes 
but  a  local  expense  for  local  purposes  incurred  through  state  agency 
in  order  to  correct  a  violation  by  local  oflTicers  of  the  law  relating  to 
assessments;  hence  the  provision  that  the  state  be  reimbursed  by  the 
district  is  valid  and  does  not  violate  the  constitutional  requirement 
that  the  rule  of  taxation  shall  be  uniform.  Attorney  General  vs.  Ham- 
merlund,   159  Wis.   315. 

Penalty  for  neglect  of  duty;  when  reassessment  may  be  ordered. 

Section  1087 — 5  6.  If  any  person  appointed  or  required  to  perform 
any  duty  under  sections  1087 — 45  to  1087 — 57,  inclusive,  shall  be  un- 
able or  neglect  to  do  so,  his  place  may  be  filled  by  appointment  by 
said  commission.  If  any  person  required  to  perform  any  duty  under 
sections  1087 — 45  to  1087 — 57,  inclusive,  shall  wilfully  neglect  or  re- 
fuse to  do  so,  he  shall  forfeit  to  the  state  not  less  than  fifty  nor  more 
than  two  hundred  and  fifty  dollars.  In  the  appointment  of  persons 
to  perform  services  under  sections  1087 — 45  to  1087 — 57,  inclusive, 
the  tax  commission  shall  not  be  required  to  select  any  of  such  persons 
from  the  residents  of  the  district  in  which  the  reassessment  is  to  be 
made.  It  shall  ngt  be  necessary  for  the  said  commission  to  wait  until 
the  assessment  In  any  district  is  completed  before  making  an  order 
for  reassessment  therein  under  the  provisions  of  sections  1087 — 45 
to  1087 — 57,  inclusive;  but  they  shall  be  entitled  to  make  such  order 
whenever  they  shall  be  satisfied  from  the  work  already  done  upon 
such  assessment  that  when  completed  it  will  not  be  in  substantial  com- 
pliance with  law. 
Amended  by  chap.  384,  1919. 

Under  sec.  1087 — 40  Stats.,  providing  that  the  persons  appointed 
by  the  tax  commission  to  make  a  reassessment  in  a  district  shall, 
while  engaged  therein,  "be  entitled  to  have  custody  and  possession  of 
the  roll  containing  the  original  assessment,"  it  is  the  duty  of  the 
town  clerk  having  possession  of  such  roll  to  deliver  it,  upon  demand, 
to  the  persons  so  appointed,  and  his  wilful  neglect  or  refusal  to  do  so 
subjects  him  to  the  penalty  prescribed  by  this  section.  State  v.  Erick- 
son,  168  Wis.  600. 

Inequalities  may  be  corrected  in  .subsequent  year.  Section 
1087-1-57.  If  any  such  reassessment  cannot  be  completed  in  time  to 
take  the  place  of  the  original  assessment  made  in  such  district  for  said 
year,  the  clerk  of  the  district  shall  levy  and  apportion  tlu!  faxes  for  that 
j-ear  upon  the  basis  of  the  original  assessment  roll,  and  when  the 
9 


130  Assessment  and  Tax  Laws. 

reassessment  is  completed  the  inequalities  in  the  taxes  levied  under 
the  original  assessment  shall  be  remedied  and  compensated  in  the 
levy  and  apportionment  of  taxes  in  such  district  next  following  the  com- 
pletion of  said  reassessment  in  the  following  manner:  Each  tract 
of  real  estate,  and,  as  to  personal  property,  each  taxpayer,  whose  tax 
shall  be  determined  by  such  reassessment  to  have  been  relatively 
too  high,  shall  be  credited  a  sum  equal  to  the  amount  of  taxes  charged 
on  the  original  assessment  in  excess  of  the  amount  which  would  have 
been  charged  had  such  reassessment  been  made  in  time;  and  each  tract 
of  real  estate,  and,  as  to  personal  property,  each  taxpayer,  whose  tax 
shall  be  determined  by  such  reassessment  to  have  been  relatively 
too  low,  shall  be  charged,  in  addition  to  all  other  taxes,  a  sum  equal 
to  the  difference  between  the  amount  of  taxes  charged  upon  such 
unequal  original  assessment  and  the  amount  which  would  have  been 
charged  had  such  reassessment  been  made  in  time.  The  tax  com- 
mission, any  of  its  members,  or  its  authorized  agent,  shall  at  any  time 
have  access  to  all  assessment  and  tax  rolls  herein  referred  to  for  the 
purpose  of  assisting  the  local  clerk  and  in  order  that  the  results  of  the 
reassessment  may  be  carried  into  effect. 

The  provision  of  this  section  authorizing  the  correction  of 
inequalities  shown  by  reassessments  "the  year  next  following 
the  completion  thereof"  is  directory.  The  duty  imposed  thereby  con- 
tinues until  the  corrections  have  actually  been  made.  So  held  in  a  case 
where  the  town  clerk  on  advice  of  the  town  board  failed  and  refused 
to  correct  the  inequalities  shown  by  four  preceding  reassessments. 
The  Supreme  Court  issued  a  peremptory  writ  of  mandamus  directing 
the  clerk  to  make  all  the  corrections  on  the  current  year's  tax  roll. 
Attorney  General  v.  Erickson  decided  November,  1919,  170,  N.  W.  iRep. 
958. 

It  seems  that  the  lien  of  a  tax  based  upon  a  reassessment  in  su'bse- 
quent  years  relates  back  to  the  time  when  the  original  assessment 
was  made,  and  that  such  reassessed  tax  is  a  breach  of  a  covenant 
against  incumbrances.  Peters  v.  Meyers,  22  Wis.  574;  Pier  v.  Fond 
du  Lac,  53  "Wis.  429;   Flanders  v.  Merrimack,  48  Wis.  567. 


Collection  op  Taxes.  131 


CHAPTER    IX 


COLLECTION    OF    TAXES    BY    LOCAL   TREASURER;     DEMAND; 
DISTRESS  AND  SALE;    ACTION;    DELINQUENT  RETURNS 

(Chapter   4  9   of  statutes,  sections   1088 — 1121inc.) 

Lien  of  taxes  on  Ijuid,  and  on  timber;  levy.  Section  1088.  All 
taxes  levied  upon  any  tract  or  parcel  of  land  and  all  costs,  charges  and 
interest  thereon  shall  be  a  lien  thoreon  until  paid  except  as  otherwise 
provided  by  law;  and  all  costs  and  expenses  which  shall  accrue  jointly 
or  in  the  aggregate  on  two  or  more  tracts  or  parcels  shall  be  appor- 
tioned in  equal  parts  upon  such  several  tracts  or  parcels;  and  all  taxes 
levied  upon  any  lands  and  all  costs,  charges  and  interest  thereon  sliall 
also  be  a  lien  on  all  logs,  wood  and  timber  cut  upon  such  lands  subse- 
quent to  the  first  day  of  May  in  the  year  in  which  such  taxes  are  levied; 
and  it  shall  be  the  duty  of  the  town  treasurer,  or  if  such  taxes  be  re- 
turned uncollected,  of  the  county  treasurer,  to  pursue  and  levy  upon 
such  logs,  wood  or  timber,  wherever  the  same  may  be,  and  collect 
such  tax  by  distress  and  sale  of  the  same  in  the  manner  provided  by 
law  for  the  distress  and  sale  of  personal  property  for  the  payment  of 
taxes. 

Taxe.s  not  debts.  It  has  been  held  that  taxes  are  debts  due  the 
state,  Curtis  vs.  f^vprrvisors,  22  Wis.  1G7;  and  constitute  a  lien  on  the 
real  estate  against  which  they  are  charged  on  the  delivery  of  the  tax 
warrant  to  the  treasurer  for  collection,  and  that  in  case  of  reassess- 
ment, such  liens  relate  back  to  the  time  when  the  original  assessment 
should  have  been  made.  Peters  vs.  Mri/crs,  22  Wis.  206;  Flanders  vs. 
Merrimack,  48  Wis.  572.  But  taxes  are  not  debts  in  the  technical  sense 
because  not  based  upon  contract.  State  vs.  C.  if  .V.  W.  R.  I'.  Co.,  128 
Wis.  503.  They  are  obligations  which  the  person  charged  therewith 
is  legally  and  morally  under  the  highest  obligation  to  pay  but  not 
debts  in  the  strict  sense.     Mariner  v.  Mihraukee,  146  Wis.  605. 

Taxes  are  not  levied  until  extended  upon  the  tax  roll  and  are  not 
a  Hen  until  then.     Fipear  rs.  Door  Co.,  6.'j  Wis.  208. 

Notice  of  (ollecUon.  SKcno.x  1080.  The  treasurer  of  each  town, 
city  or  vlllnKf  on  the  receipt  of  the  tax  roll  for  the  current  year,  shall 
forthwith  post  notices  in  three  or  more  public  places  in  such  town, 
city  or  village,  that  the  tax  roll  for  the  same  is  in  his  hands  for  collec- 
tion, and  that  the  taxes  charged  therein  are  subject  to  payment  at  his 
office  at  any  time  prioi-  to  or  on  the  thirl y-first  day  of  .Iiuuiary  in  such 
year,  and   after  the  said  thirty-first  day  of  January,  he  shall   proceed 


132  Assessment  and  Tax  Laws. 

to  collect  the  taxes  charged  in  such  roll  and  remaining  unpaid,  and  for 
that  purpose  shall  call  at  least  once  on  the  person  taxed,  or  at  the 
place  of  his  usual  residence,  if  within  the  town,  city  or  village,  and 
demand  payment  of  the  taxes  charged  to  him  on  such  roll. 

The  treasurer  is  the  legal  custodian  of  the  roll,  and  possesses 
full  and  authentic  information  which  it  is  his  duty  to  furnish  to 
the  land-owner,  who  can  obtain  it  in  no  other  way.  This  rule  applies 
when  the  owner  asks  to  pay  and  is  told  by  the  treasurer  that  there  are 
no  taxes  against  him:  Gottld  v.  Sullivan,  84  Wis.  659;  Bray  d  Clwate 
Land  Co.  v.  Newman,  92  id.  271.  But  the  rule  does  not  apply  when  the 
owner  goes  to  an  officer  not  charged  with  any  duty  relating  to  the 
matter;  as,  where  he  applies  to  the  county  treasurer  in  regard  to  re- 
demption:    Edivard  v.  Vpham,  93  Wis.  455. 

Payment.  A  demand  is  necessary  before  a  levy  can  be  made: 
Enos  V.  Cole,  53  Wis.  235.  One  paying  taxes  has  the  right  to  rely  upon 
the  statement  of  the  amount  due  made  by  the  officer;  and  where  the 
amount  given  was  $14.21  when  it  should  have  been  $14.46,  a  payment  of 
the  smaller  amount  was  held  sufficient  on  the  maxim  de  minimis,  etc.: 
Randall  v.  Dailey,  66  Wis.  285. 

An  illegal  excess  in  the  taxes,  if  known  and  separable,  is  no  excuse 
for  the  non-payment  of  the  valid  portion:  WJUttaker  v.  Janesville,  33 
Wis.  76. 

Penalty  for  nonpayment.  Section  109  0.  Taxes  not  paid  before 
the  first  day  of  February  shall  be  subject  to  a  penalty  of  two  per  cent 
on  the  amount  of  the  tax,  which  penalty  shall  be  collected  and  paid  into 
the  treasury  by  the  town,  city  or  village  treasurer.  Provided  that  any 
town  or  village  by  a  two-thirds  vote  of  the  town  or  village  board,  or 
any  city  of  the  second,  third  or  fourth  class,  by  a  two-thirds  vote  of  the 
council,  may  extend  the  time  for  the  payment  of  taxes  without  penalty 
until  the  first  day  of  March. 

Taxes  become  due  and  payable  on  the  third  Monday  in  December 
when  the  clerk  is  required  to  deliver  the  tax  roll  to  the  treasurer  for 
collection,  sec.  lOSl.  They  may  be  paid  without  penalty  at  any  time 
thereafter  up  to  the  first  day  of  February,  but  if  not  paid  before  that 
date  are  subject  to  a  penalty  of  two  per  cent  unless  the  time  for  pay- 
ment is  extended  by  a  two-thirds  vote  of  the  governing  board  of  the 
town,  city  or  village,  as  the  case  may  be.  No  extension  beyond  the  first 
day  of  March  is  permitted.  The  provision  for  extension  does  not  apply 
to  the  city  of  Milw^aukee.     See  Section  959 — 70o,  page  30. 

Payment  in  orders,  etc.  Section  1091.  Town,  city  and  village 
orders  shall  be  receivable  for  taxes  in  the  town,  city  or  village  where 
issued  and  shall  be  allowed  the  treasurer  on  settlement  of  such  taxes; 
and  county  orders  and  jurors'  certificates  shall  be  receivable  for  taxes 
in  the  county  where  issued  ^nd  shall  be  allowed  the  treasurer  on  settle- 
ment of  county  taxes  with  the  county  treasurer;  but  no  town,  city  or 
village  treasurer  shall  receive  orders  in  payment  for  taxes  to  a  larger 
amount  than  the  town,  city  or  village  taxes  included  in  his  tax  roll, 
exclusive  of  all  faxes  for  school  purposes,  nor  county  orders  and  jurors' 
certificates  to  a  greater  amount  than  the  county  tax  included  therein. 


Collection  of  Taxes.  133 

County  orders.  A  town  treasurer  is  authorized  to  receive  from 
a  single  taxpayer  in  county  orders  only  a  sum  equal  to  the  county  tax 
due  from  him;  and  county  orders  thus  received  are  paid  and  extin- 
guished as  evidences  of  debt;   Marinette  v.  Supervisors,  47  Wis.  216. 

After  the  statute  of  limitations  has  run  on  a  county  order  it  is  still 
available  in  payment  of  county  taxes:  Pelton  v.  Supervisors.  10  Wis.  69. 

Unless  express  statutory  authority  is  given,  nothing  but  money  can 
be  received  in  payment  of  taxes.  Accordingly  held  that  certificates 
issued  under  Sec.  1077a  are  not  receivable  for  taxes.  Oneida  Co.  vs. 
Tibbits,  125  Wis.  9;   Hoxighton  vs.  Boston,  159  Mass.  138. 

Oflacei*s  not  to  buy  orders.  Section  1092.  No  town,  city,  village 
or  coimty  treasurer,  or  other  town,  city,  village  or  county  officer  shall 
either  directly  or  indirectly,  purchase  or  receive  in  exchange  or  in  pay- 
ment for  taxes  or  otherwise,  in  any  manner  whatever,  any  county,  city, 
village  or  town  order,  or  any  demand  against  his  county,  city,  village 
or  town  for  a  claim  allowed  by  the  proper  board  or  council  during  his 
term  of  office  for  a  less  amount  than  that  expressed  on  the  face  of  such 
order  or  demand;  and  any  such  person  so  offending  shall  for  each  offense 
forfeit  not  less  than  twenty-five  dollars  nor  more  than  two  hundred 
fifty  dollars. 

This  section  does  not  absolutely  prohibit  public  officers  from  pur- 
chasing orders  or  claims  against  municipalities  but  applies  only  to  pur- 
chases for  a  less  amount  than  that  expressed  on  the  face  of  such  order 
or  demand.  Bona  fide  purchases  of  such  claims  at  or  above  par  is  not 
unlawful.    Sec.  4549. 

Payment  on  part;  undivided  interests.  Section  109  3.  The  treas- 
urer shall  receive  the  tax  on  any  part  of  any  lot  or  parcel  of  land  or 
on  any  undivided  share  or  interest  therein  which  the  person  paying  the 
tax  will  clearly  define;  and  if  the  tax  on  the  remainder  of  such  lot  or 
parcel  of  land  shall  remain  unpaid  such  treasurer  shall  return  such 
remainder  and  the  tax  due  thereon  as  delinquent  to  the  county  treas- 
urer; and  if  the  part  on  which  the  tax  is  so  paid  shall  be  an  undivided 
share  the  person  paying  the  same  shall  state  to  the  treasurer  the  name 
of  the  owner  of  such  share,  that  it  may  be  excepted  in  ca^e  of  sale  for  the 
tax  on  the  remainder,  for  which  purpose  tlie  treasurer  shall  enter  the 
name  of  such  owner  and  a  specification  of  such  share  in  his  account  of 
uncollected  taxes;  and  .the  balance  of  the  taxes  on  any  sucli  land  shall 
be  a  lien  on  the  residue  only  of  such  let  or  i)arcel  of  land;  provided, 
that  when  an  application  is  made  to  the  treasurer  for  the  payment  of 
the  taxes  upon  any  part  or  i)ortion  of  any  lot  or  parcel  of  land  assessed 
as  a  whole,  but  which  Is  owned  in  severalty,  tlif  treasurer,  before  mak- 
ing a  receipt  for  the  taxes  upon  any  part  or  portion  tiiorcof,  may  ascer- 
tain from  affidavits  or  by  actual  view  the  true  i)roportion  of  taxes 
chargeable  to  the  part  on  which  the  tax  is  sought  to  be  paid,  and  the 
amount  so  found  shall  bo  deemed  to  be  the  amount  nl'  ilie  taxes  charge- 
able thereto. 

How  tax  pnid.     Sectio.n   1094.     When  any  land  has  been  assessed 
more  than  once  for  the  same  year  tlic  treasurer  shall  collect  only  lli< 


134  Assessment  and  Tax  Laws. 

tax  justly  due  thereon  and  shall  make  retuiu  to  th'i  county  treasurer  of 
the  balance  as  a  double  assessment,  and  he  shall  be  credited  therefor 
by  such  ti'easurer. 

County  clerks;   prepare  and  t'urnish  tax  receipts.     Section   1095. 

The  county  clerk  of  each  county  shall  prepare  and  cause  to  be 
printed  and  furnished  to  each  town,  city  and  village  treasurer  of  his 
county  a  book  of  tax  receipts  for  each  current  year,  with  stubs  to  be  a 
duplicate  of  the  I'eceipts;  and  every  town,  city  and  village  treasurer 
shall  use  only  the  receipts  so  furnished.  All  city  treasurers,  and  town 
and  village  treasurers  in  counties  having  a  population  in  excess  of  three 
hundred  thousand  shall  enter  in  each  receipt  given  by  him  for  the  pay- 
ment of  taxes  the  name  of  the  person,  firm,  company  or  corporation 
paying  the  same,  the  date  thereof,  the  description  of  the  property,  the 
valuation  and  the  aggregate  amount  of  taxes  paid;  town  and  village 
treasurers  in  counties  having  a  population  of  less  than  three  hundred 
thousand  shall,  in  addition  to  the  foregoing,  give  in  separate  columns 
the  several  amounts  paid  for  state  taxes,  county  taxes,  town  or  village 
taxes,  and  all  other  taxes,  if  any,  appearing  on  the  tax  roll  opposite  the 
valuations  to  be  charged  therewith.  Whenever  it  appears  from  the  tax 
roll  that  the  taxes  for  the  previous  year  remain  unpaid  upon  any  tract 
of  land  he  shall  enter  in  such  receipt,  under  the  head  of  "taxes  unpaid 
for  previous  year,"  opposite  such  tract,  the  year  for  which  such  unpaid 
tax  is  due.  Such  receipts  shall  be  signed  by  the  treasurer  and  a  dupli- 
cate thereof  made  upon  the  stub  thereof  to  be  left  in  the  book,  and 
after  noting  the  payment  of  such  taxes  upon  the  tax  roll  he  shall  de- 
liver said  receipt  to  the  person  entitled  thereto.  No  city,  county,  vil- 
lage or  town  treasurer  or  tax  collector  shall  collect  or  receive  any 
taxes  in  any  room  where  malt  or  intoxicating  liquors  are  sold,  given 
away  or  otherwise  disposed  of.  Any  person  violating  this  provision 
shall  be  punished  by  a  fine  of  not  less  than  twenty-five  dollars,  nor 
more  than  one  hundred  dollars,  or  by  imprisonment  in  the  county  jail 
not  less  than  ten  days  nor  more  than  thirty  days. 

Amended  by  Chapter  259,  1919,  so  as  to  require  the  tax  roll  to  show 
the  amount  of  taxes  levied  for  state,  county,  local  and  other  purposes 
separately.    See  note  to  Section  1079  and  1079a,  pages  108,  109,  Supra. 

A  payment  in  good  faith  upon  city  lots  described  in  the  tax  roll  as  the 
whole  of  such  lots  under  an  authorized  plat,  but  really  of  parts  thereof 
only,  the  taxpayer  intending  to  pay  the  whole  tax,  must  be  treated  as  a 
payment  of  the  taxes  in  full,  and  tax  deeds  issued  upon  a  sale  of  such 
lots  by  the  unauthorized  descriptions  in  the  roll  are  void:  Merton  v. 
Dolphin,  28  Wis.  456. 

A  tax  roll  produced  and  identified  by  the  county  clerk,  on  which  ap- 
peared opposite  the  description  of  the  land  on  which  a  tax  deed  had 
issued,  under  the  column  headed  "Remarks,"  the  entry  "Paid  April  15, 
'64,"  is  sufficient  and  competent  evidence  to  prove  the  payment  of  the 
tax,  and  sufficient  to  defeat  the  tax  deed  issued  thereon.  Mcintosh  v. 
Marathon  Land  Co.,  110  Wis.  296. 

A  tax  receipt  issued  to  the  grantor  of  land  does  not  estop  the  taxing 
officers  from  reassessing  a  part  of  the  taxes  covered  thereby,  it  appear- 
ing that  the  grantee  did  not  know  of  the  receipt  when  he  purchase-l: 
Marco  v.  Fond  du  Lac,  63  Wis.  212. 


Collection  of  Taxes.  135 

Comparison  of  stub  book  with  tax  roll;  book  as  e\'ideiice.  Section 
1096.  Every  such  treasurer  shall  each  year  compare  the  stub  book  of 
receipts  with  the  tax  roll  of  his  town,  city  or  village  as  to  the  dcs^criptiou 
of  land  or  other  property  upon  which  taxes  have  or  have  not  been  paid 
and  as  to  the  amount  of  money  received  for  taxes;  and  Llie  said  treas- 
urer shall  certify  on  such  stub  book  that  he  has  made  such  comparison, 
and  that  the  stub  book  and  tax  roll  correspond;  and  the  stub  book 
thus  certified  shall  be  returned  with  the  tax  roll  to  the  coimty  treas- 
urer, who  shall  file  the  same  with  the  county  clerk,  to  bo  by  .such  clerk 
preserved  in  his  office.  Such  stub  book  or  a  certified  copy  thereof  ahall 
have  the  same  effect  as  evidence  as  the  original  receipt. 

With  the  county  clerk.  It  appeared  that  the  assessment  rolls 
were  kept  in  the  office  of  the  county  treasurer,  and  the  tax  rolls  and 
delinquent  returns  in  that  of  the  county  clerk.  It  was  claimed  that  the 
books  were  not  in  proper  custody,  and  that  a  presumpiion  arose  that 
they  did  not  exist,  under  Jarvis  v.  Tillman,  21  Wis.  599,  and  Hiles  v. 
'Gate,  75  id.  91,  which  was  not  overcome  by  showing  informal  books 
claimed  to  be  such  rolls  and  return  in  the  clerk's  office.  Held,  that  the 
tax  deed  was  valid,  the  statute  having  run:  Bardon  v.  Land  Co.,  157 
U.  S.  327. 

A  stub  receipt  book,  properly  produced  and  identified,  which  showed 
payment  of  taxes  for  which  a  tax  deed  had  been  issupd,  is  competent 
and  sufficient  evidence  of  the  payment  of  the  tax  and  the  invalidity  of 
such  tax  deed.  Pier  v.  Prouty,  07  Wis.  218,  distinguished.  Mcintosh 
V.  Marathon  Land  Co.  110  Wis.  296. 

Section  1097.  In  case  any  person  shall  refuse  or  neglect  to  pay 
the  tax  imposed  upon  him  the  treasurer  shall  levy  the  same  by  distress 
and  sale  of  any  goods  and  chattels  belonging  to  such  person,  wherever 
the  same  may  be  found  within  his  town,  city  or  village;  and  if  a  suffi- 
cient amount  of  such  property  cannot  be  found  in  such  town,  city  or 
village  the  treasurer  may  levy  the  same  by  distress  and  sale  of  the 
goods  and  chattels  belonging  to  such  person,  wherever  the  same  may 
be  found  in  the  county  or  in  any  adjoining  counties,  and  shall  receive 
therefor  the  fees  allowed  by  law  to  constables  for  levy  and  sale  of 
goods  upon  execution. 

Amended  by  Chapter  S.'tl,  3  919,  as  to  fees  allowed  to  constables  for 
levy  and  sale  under  the  tax  warrant. 

A  town  treasurer,  for  the  purpose  of  making  a  levy  upon  certain 
white  oak  plunk  ponderous  in  its  character,  lying  in  a  mill-yard  in 
two  piles  ten  rods  apart,  went  there  and  notified  a  man  living  near 
that  he  had  levied  upon  the  lumber,  and  requested  him  to  notify 
any  one  concerned  that  he  h'ad  levied  ui)on  it  and  that  it  must  not  be 
disturbed.  He  at  once  posted  uj)  notices  in  three  i)ublic  jjlaces  in  the 
town  that  he  had  le\ied  upon  the  property  and  would  sell,  etc.  He  did 
not  notify  the  owner  of  the  property-  Held  sufficient,  and  that  a  sale 
thereon  was  valid:     New  Richmond  L.  Co.  v.  1{o(jcr,<i,  68  Wis.  608. 

Railroa*!  cliattols.  The  franchise  and  rights  of  a  railroad  com- 
pany and  the  proix-rty  necessary  for  its  use  are  an  entirety,  and,  in 
the  absence  of  a  statute,  are  not  subject  to  sale  on  tax  proceedings. 
Cfiicafjo,  etc.  R.  Co.  V.  Forest  Co.,  95  Wis.  80.  So  of  franchises  of  a  river 
improvement  company:  yellow  Rhxr  Imp.  Co.  v.  Wood  Co.,  81  Wis. 
554.     See  C.  d  N.  W.  U.  Co.  v.  Ft.  Howard,  21   id.   11. 


136  Assessment  and  Tax  Laws. 

Injunction  will  not  lie  to  prevent  a  town  treasurer  from  levying  on 
personal  property  under  his  tux  warrant.  The  remedy  of  the  tax  payer 
in  such  cases  is  to  pay  the  tax  under  protest  and  file  claim  for  refund 
of  the  excess  under  Section  liG4  of  the  Statutes.  Keystone  Co.  v.  Peder- 
son,  93  Wis.  46G;  Utange  Limiber  (Jo.  v.  Merrill,  134  Wis.  514;  Duluth 
Log.  Co.  V.  Hawthorne,  139  Wis.  170. 

Notice  and  sale.  Section  1098.  The  treasurer  shall  give  public 
notice  of  the  time  and  place  of  such  sale  at  least  six  days  previous 
thereto  by  advertisement,  containing  a  description  of  the  property  to 
be  sold,  to  be  posted  up  in  three  public  places  in  the  town  where  the  sale 
is  to  be  made.  The  sale  shall  be  at  public  auction  in  the  daytime  and 
the  property  sold  shall  be  present;  such  properly  may  be  released  by 
the  payment  of  the  taxes  and  charges  for  which  the  same  is  liable  to 
be  sold;  if  the  purchase  money  on  such  sale  shall  not  be  paid  at  such 
time  as  the  treasurer  shall  require  he  may  again,  in  his  discretion, 
expose  such  property  for  sale  or  sue  in  his  name  of  office  the  purchaser 
for  the  purchase  money,  and  recover  the  same  with  costs  and  ten  per 
centum  damages. 

Excessive  sale.  When  several  chattels  have  been  seized  and 
enough  of  them  sold  to  satisfy  the  demand  the  sale  of  the  remainder  is 
a  trespass  and  the  officer  becomes  liable:  Cooley,  Tax.  (2d  ed.)  496, 
802;  Denton  v.  Carroll,  4  Hun's  App.  532. 

Return  of  surplus;  proceedings  if  no  sale.  Section  1099.  If  the 
property  so  levied  upon  shall  be  sold  for  more  than  the  amount  of  the 
tax  and  costs  the  surplus  shall  be  returned  to  the  owner  thereof;  and  if 
it  cannot  be  sold  for  want  of  bidders  the  treasurer  shall  return  a  state- 
ment of  the  fact  and  return  the  property  to  the  person  from  whose 
possession  he  took  the  same;  and  the  tax,  if  unsatisfied,  shall  be  col- 
lected in  the  same  manner  as  if  no  levy  had  been  made. 

ACTION  TO  COLLECT  TAX  ON  PERSONAL  PROPERTY 

How  bi-ought.  Section  1100.  In  case  the  treasurer  is  unable  to 
collect  any  tax  assessed  upon  personal  property  he  shall  make  and  file 
with  some  justice  of  the  peace  of  his  county  an  affidavit  showing  that 
there  is  such  tax  upon  personal  property,  the  amount  thereof  and  the 
name  of  the  person  against  whom  assessed,  that  he  has  demanded  pay- 
ment thereof  and  is  unable  to  collect  the  same.  Such  justice  shall 
thereupon  issue  a  summons  directed  to  such  person,  commanding  him 
to  appear  forthwith  to  answer  under  oath  and  show  cause  why  he  does 
not  pay  said  tax.  Such  summons  may  be  served  by  said  treasurer  or 
any  constable  in  said  county  by  reading  the  same  to  such  person  or  in 
his  hearing;  upon  its  appearing  by  the  affidavit  of  the  ofiicer  or  person 
serving  such  summons  that  the  same  was  duly  served  upon  such  person 
to  whom  the  same  was  directed,  and  that  he  has  failed  or  neglected  to 
appear  before  said  justice  for  twenty-four  hours  after  the  service  of  the 
summons,  the  said  justice  shall  issue  a  warrant,  directed  to  the  sheriff 
or  any  constable  of  the  county  commanding  him  to  forthwith  arrest  and 
bring  such  person  before  him. 


Collection  by  Actiox.  137 

Sections  1100  to  1107  authorize  proceedings  in  justice  court  for  the 
collection  of  personal  property  taxes  which  the  tax  payer  has  failed  or 
refused  to  pay.  Section  llOTa  authorizes  similar  proceedings  in  any 
court  having  jurisdiction  over  the  subject.  The  latter  statute  is  more 
comprehensive,  and  the  practice  prescribed  thereby  is  simpler.  Where 
proceedings  In  court  are  necessary  to  collect  the  tax,  resort  should  be 
had  to  llOTa  in  all  cases  where  the  amount  of  the  tax  exceeds  the  juris- 
diction of  justice  court. 

The  proceeding  may  be  instituted  by  the  treasurer  after  the  return 
of  his  warrant.  The  statute  is  remedial  and  to  be  liberally  con- 
strued:    Kelloag  v.  Oshknsli.  14  Wis.  623.  629. 

The  treasurer  may  proceed  before  any  justice  of  the  county,  includ- 
ing any  justice  in  his  town:    Hancock  v.  Merriam,  46  Wis.  159. 

Demanded  pnjinent.  The  collector's  demand  need  not  be  abso- 
lutely a  demand;  It  is  sufficient  if  it  brings  home  to  the  taxpayer  the 
fact  that  the  collector  is  there  oflficlally  for  the  purpose  of  collecting  the 
tax:     Miller  v.  Davis,  88  Me.  454. 

Jurisdiction;  complaint;  removal;  arrest.  Section  1101.  The  jus- 
tice before  whom  such  person  shall  appear  or  is  brought  shall  have 
jurisdiction  of  the  subject  matter  to  the  full  amount  of  the  tax  against 
such  person,  w\th  interest,  charges  and  costs;  and  he  shall  enter  the 
cause  In  his  docket  as  an  action  wherein  the  town,  city  or  village  in 
which  such  tax  is  assessed  shall  be  plaintiff  and  the  person  against 
whom  the  same  is  assessed  shall  be  defendant;  and  the  affidavit  of  the 
treasurer  shall  be  deemed  the  complaint.  Such  defendant  may,  on  his 
appearing  or  being  brought  before  such  justice  and  before  submitting  to 
an  examination  as  hereinafter  provided,  remove  such  action  to  the  next 
nearest  justice  in  the  same  county  upon  making  and  filing  with  such 
justice  an  affidavit  stating  that  from  prejudice  or  other  cause  he  believes 
such  justice  will  not  decide  impartially  in  the  matter:  and  thereupon 
the  justice  shall  transmit  all  the  papers,  with  a  copy  of  his  docket 
entries  In  such  action,  to  such  nearest  justice;  and  if  the  defendant  be 
under  arrest  the  officer  having  him  in  charge  shall  take  him  before 
such  nearest  justice.  Such  nearest  justice  shall  enter  the  action  in 
his  docket  and  proceed  in  the  manner  hereinafter  provided;  if  such 
defendant  be  no*,  under  arrest  and  shall  fail  to  appear  before  such  last- 
named  justice  within  one  hour  after  the  receipt  of  the  papers  In  such 
action  he  may  issue  his  warrant,  directed  to  the  sheriff  or  any  constable 
of  his  county,  conimantling  him  to  forlhwith  arrest  such  defendant  and 
bring  him  before  such  justice. 

ProcefdinRs;  rosis;  exoontion.  Skctiox  1102.  When  the  defend- 
ant shall  appear  or  bo  brought  before  the  justice  before  whom  such 
proceedings  were  commenced,  or  if  the  cause  shall  have  been  removed 
to  anotlier  justice,  before  such  last-named  justice,  such  justice  shall 
cause  the  defendant  to  bo  examined  on  oath,  and  hoar  the  testimony  of 
any  witnesses  or  other  evidence  presented  by  either  party  upon  the 
following  questions: 

fl)  Wliether  the  defeiulant  had  any  personal  prniierty  liable  to  tax- 
ation at  the  time  the  assessment  was  made. 


138  Assessment  and  Tax  Laws. 

(2)  Whether  he  has  money  or  property,  real  or  personal,  of  any 
description  sufficient  to  pay  such  tax  or  any  part  thereof. 

(3)  Whether  he  is  justly  liable  for  the  payment  of  such  tax  or  any 
part  thereof;  and  if  any  of  said  questions  shall  be  established  in  the 
negative  the  defendant  shall  be  discharged  with  his  costs;  but  if  the 
defendant  shall  refuse  to  answer  such  relevant  questions  as  shall  be 
put  to  him  or  if  he  shall  fail  to  establish  either  of  said  questions  in  the 
negative,  judgment  shall  be  entered  against  the  defendant  for  the 
amount  of  such  tax  which  he  ought  to  pay,  with  costs  of  such  pro- 
ceedings. No  stay  of  execution  shall  be  allowed  on  any  such  judgment 
except  in  case  of  appeal;  and  no  property  of  such  defendant  shall  be 
exempt  from  levy  and  sale  upon  execution  issued  thereon.  The  justice 
shall  reduce  the  examination  of  the  defendant  and  of  all  witnesses  pro- 
duced and  examined  by  either  party  to  writing,  and  cause  the  same  to 
be  signed  by  the  persons  so  examined. 

If  defendant  refuse  to  answer.  On  appeal,  where  the  return 
shows  such  a  refusal,  and  no  further  evidence  is  offered,  the  fact  that 
defendant  has  sufficient  property  to  pay  the  tax  is  conclusively  shown: 
Wauivatosa  v.  Gunyon,  25  Wis.  271.  A  general  verdict  "for  the  plaintiff" 
sufficiently  determines  in  the  affirmative  the  issue  of  whether  the  de- 
fendant has  such  property:     Ibid. 

Transcript  of  judgment;  lien;  execution.  Section  1103.  The 
treasurer  may  file  a  transcript  of  any  such  judgment  rendered  against 
the  defendant  in  any  such  action  in  the  office  of  the  clerk  of  the  circuit 
court  of  any  county,  and  the  same  shall  be  docketed  by  such  clerk  in 
the  same  manner  as  other  transcripts  of  justices'  judgments,  and  when 
so  docketed  it  shall  be  a  lien  on  all  the  real  estate  of  the  defendants  in 
every  county  in  which  the  same  is  docketed.  The  clerk  of  any  circuit 
court  in  which  any  such  transcript  is  filed  and  docketed  may  issue 
execution  thereon,  and  no  real  or  personal  estate  of  the  defendant  sh*il 
be  exempt  from  seizure  and  sale  on  such  execution;  and  upon  the  sale 
of  any  real  estate  of  the  defendant  by  virtue  of  such  execution  the  sher- 
iff selling  the  same  shall  make,  execute  and  deliver  to  the  purchaser 
thereof  a  deed  of  the  same,  and  the  defendant  shall  have  no  right  to 
redeem  the  said  real  estate  after  the  sale  thereof;  and  such  deed  shall 
be  absolute  to  convey  all  the  interest,  of  the  defendant  in  such  real 
estate  so  sold  as  aforesaid,  and  the  sheriff  shall  proceed  in  the  sale  of 
such  real  estate  as  upon  sale  on  execution  in  other  cases. 

Appeal  and  return.  Section  1104.  The  defendant  may,  within 
twenty  days  after  the  entry  of  any  such  judgment,  appeal  to  the  cir- 
cuit court  by  executing  and  delivering  to  the  justice  an  undertaking  to 
the  town,  city  or  village,  with  one  or  more  sureties  to  be  approved  by 
such  justice,  conditioned  to  pay  any  judgment  the  said  circuit  court 
may  render  against  him  in  such  action;  and  upon  the  receipt  of  such 
undertaking  the  justice  shall  return  the  same  with  the  examinations 
and  evidence  taken  by  him  and  all  other  paper  and  proceedings  in 
such  action,  duly  certified  by  him.  to  the  said  circuit  court.    The  plain- 


COLLECTIOX  BY  ACTIOX.  139 

tiff  may  also  appeal  from  any  such  judgment  or  from  any  judgment  dis- 
charging such  defendant  to  the  said  circuit  court  in  the  same  manner 
that  a  plaintiff  to  a  civil  action  in  a  justice's  court  may  appeal  from  a 
judgment  rendered  therein:  and  upon  taking  such  appeal  the  justice 
shall  make  a  like  return  to  the  circuit  court  as  upon  an  appeal  by  the 
defendant. 

Trial;  duty  of  district  attorney.  Section  1105.  Upon  filing  the 
return  of  the  justice  by  the  clerk  of  the  circuit  court  such  action  shall 
be  tried  in  such  court  as  other  actions  therein;  and  the  district  attor- 
ney of  the  county  shall  appear  for  and  try  such  action  on  behalf  of 
the  plaintiff  whenever  requested  by  the  treasurer  so  to  do.  Upon  the 
trial  in  such  court  either  party  may  read  as  evidence  the  examinations 
taken  by  the  justice  and  returned  by  him  to  such  court  and  produce 
such  other  proofs  as  they  may  deem  necessary.  The  issues  shall  be 
the  same  as  before  the  justice;  and  if  upon  the  trial  in  the  circuit 
court  neither  of  said  issues  shall  be  established  in  the  negative,  or 
if  the  defendant  shall  neglect  or  refuse  to  appear  on  such  trial  and 
answer  all  relevant  questions  which  shall  be  put  to  him  the  judge  or 
jury  by  whom  such  action  is  tried  shall  assess  the  amount  of  the  tax 
which  the  defendant  ought  to  pay,  and  judgment  shall  be  rendered 
against  him  and  his  sureties  in  said  undertaking  for  the  amount  so 
assessed  and  for  all  costs,  fees  and  disbursements  before  the  justice 
and  the  circuit  court;  and  execution  shall  issue  upon  such  judgment 
against  the  property  of  all  the  defendants  in  such  judgment,  and  no 
property  belonging  to  the  defendant  in  the  action  shall  be  exempt 
from  seizure  and  sale  on  such  execution;  but  if  either  of  such  issues 
shall  be  established  in  the  negative  the  action  shall  be  dismissed  and 
the  defendant  shall  recover  his  costs. 

Supplementary  proceedings.  Se(  tiox  1106.  In  case  execution  in 
any  such  action  upon  a  judgment  rendered  upon  an  appeal  or  upon 
a  transcript  of  a  judgment  of  such  justice  shall  be  returned  unsatis- 
fied In  whole  or  in  part,  the  proper  treasurer  is  hereby  authorized 
to  institute  proceedings  supplementary  1o  execution  to  collect  such 
judgment;  and  all  laws  applicable  to  supplementary  proceedings  upon 
other  judgments  are  made  applicable  to  the  judgment  above  men- 
tioned. 

I<7ffect  of  jud^nionf.  Skction  1107.  A  final  judgment  in  such  ac- 
tion upon  the  ground  that  the  (Iffciuhiut  liad  no  personal  property 
liable  to  taxation  at  the  time  the  assessment  was  made  or  that  he 
is  not  justly  liable  to  pay  any  portion  of  such  tax  shall  be  a  bar  to 
any  further  proceedings  of  any  kind  for  the  collection  of  such  tax; 
and  every  such  judgment  against  the  defendant,  fixing  the  amount 
of  tax  which  he  onght  justly  to  pay,  shall  be  conclusive  as  to  the  ex- 
tent of  his  liability;  and  In  fixing  the  amount  which  the  defendant 
ought    justly    to   pay,    all    Irregularities,   mistakes   and    errors    in    the 


liO  Assessment  and  Tax  Laws. 

assessment  and  proceedings  which  do  not  affect  the  justice  and  equity 
of  such  tax  or  some  part  thereof  shall  be  disregarded. 

Action  of  debt  to  collect  tax;  duty  of  district  attorney.  Section 
1107a.  In  addition  to  the  other  remedies  provided  in  this  chapter  an 
action  of  debt  shall  lie  in  the  name  of  the  town,  city  or  village,  and, 
after  the  tax  is  returned  as  delinquent,  in  the  name  of  the  county, 
for  any  tax  assessed  against  any  person  upon  personal  property  re- 
maining unpaid  after  the  last  day  of  January.  Summons  in  such  ac- 
tion shall  Issue  at  the  request  of  the  treasurer  of  the  town,  city,  vil- 
lage or  county  as  the  case  may  be  and  shall  be  subject  to  all  the  rules 
of  law  and  practice  applicable  to  actions  of  debt.  Such  summons  when 
issued  by  a  justice  of  the  peace  may  in  addition  to  the  other  methods 
of  service  provided  by  law  in  justice's  court  be  served  as  provided 
in  any  of  sections  1100,  1107&,  or  2637,  statutes  of  1898.  Such  summons 
shall  state  that  it  is  issued  for  the  collection  of  a  tax  and  judgment 
may  be  entered  and  execution  issued  as  provided  in  this  chapter.  It 
shall  be  the  duty  of  the  district  attorney  upon  request  to  attend  and 
prosecute  any  action  or  proceeding  commenced  under  any  of  the  prov- 
isions of  this  chapter  for  the  collection  of  a  tax. 

Notwithstanding  many  loose  expressions  in  court  decisions  to  that 
effect,  a  tax  is  not  a  debt  within  the  strict  meaning  of  the  term 
because  not  arising  out  of  contract  and  not  enforcible  by  the  or- 
dinary remedies  unless  so  authorized  by  statute.  State  v.  Railway 
Companies,  128  Wis.  500  to  503  of  Opinion.  But  sections  1100  to  1107a 
authorize  an  action  of  debt  to  be  maintained  for  the  collection  of  un- 
paid personal  property  taxes  and  thereby  gives  them  the  character 
of  debts  for  the  purpose  of  enforcing  payment.  The  remedy  so  given 
is,  cumulative  and  does  not  exclude  the  right  of  local  treasurers  to 
levy  upon  personal  property  of  the  delinquent  taxpayer  under  their 
warrants.  See  sections  1081  and  1097.  Superior  v.  Allouez  Bay  Dock 
Co.  156  Wis.  177. 

Action  for  collection  of  taxes  against  public  utilities.  Section 
1107&.  In  addition  to  the  other  remedies  provided  by  law  for  the 
collection  of  taxes  against  real  estate,  an  action  of  debt  shall  lie  in 
the  name  of  the  town,  city  or  village,  and,  after  the  tax  is  returned 
as  delinquent,  in  the  name  of  the  county,  for  any  tax  heretofore  or 
hereafter  levied  upon  and  extended  against  the  property  or  any  public 
service  corporation  as  defined  in  section  1753—1  of  the  statutes,  which 
property  is  subject  to  taxation  like  the  property  of  individuals,  and 
which  tax  remains  unpaid  after  the  last  day  of  January  in  any  year. 
Summons  in  such  action  shall  issue  at  the  request  of  the  treasurer 
of  the  town,  city,  village  or  county,  as  the  case  may  be;  shall  be  served 
as  provided  in  section  2637  of  the  statutes,  and  such  action  shall  be 
subject  to  all  of  the  rules  of  law  and  practice  in  this  state  applicable 
to  actions  of  debt.  The  complaint  in  such  action  shall  be  served  with 
the  summons.  Judgment  in  such  action  shall  be  entered  and  execu- 
tion issued  thereon  as  in  other  actions  of  debt.  The  judgment  shall 
bear  interest  at  the  rate  of  ten  per  cent  per  annum  from  the  date  of 
entry  until  paid. 


Delinquent  Return  of  Unpaid  Taxes.  141 

This  section  authorizes  the  action  of  debt  prescribed  by  the  preceding 
section  for  the  collection  of  unpaid  personal  property  taxes  due  from 
public  service  companies;  and  section  1107c  requires  such  companies 
to  pay  such  taxes  as  levied  as  a  condition  of  defending  the  action. 

Procedure.  Section  1107c.  In  any  action  brought  pursuant  to 
section  1107Z>  it  shall  be  sufficient  to  entitle  plaintiff  to  judgment  in 
said  action  to  allege  and  prove  that  the  tax  was  regularly  levied  and 
extended  upon  the  tax  roll  and  that  the  same  has  not  been  paid;  pro- 
vided, that  the  defendant  may  defend  against  such  action  by  first  paying 
the  amount  of  the  tax  with  interest,  penalties  and  charges  into  the 
county,  town,  city  or  village  treasury.  The  defendant  in  such  action 
shall  be  entitled  to  recover  judgment  for  the  amount,  if  any,  so  paid 
in  excess  of  the  amount  the  court  shall  finally  determine  it  ought  to 
have  paid  on  the  property  involved  in  said  action,  with  interest  from 
the  date  of  such  payment.  Payment  of  any  judgment  so  recovered 
by  the  defendant,  shall  be  made  forthwith  by  the  treasurer  of  any  such 
county,  town,  city  or  village,  upon  presentation  of  a  certified  copy 
thereof,  without  other  or  further  order.  He  shall  preserve  said  copy 
of  such  judgment  as  his  warrant  for  such  payment  and  shall  require 
the  satisfaction  of  record  of  such  judgment  upon  the  making  of  such 
payment. 

RETURN     OF     UNCOLLECTED     TAXES 

What  money  to  be  retained;  payment  of  state  tax.  .Section  1110. 
The  town,  city  or  village  treasurer  shall  retain  in  his  hands  the  amount 
specified  in  his  warrant,  to  be  paid  into  the  town,  city  or  village 
treasury,  and  shall  on  or  before  the  day  specified  in  his  warrant  for 
paying  the  money  therein  directed  to  be  paid  to  the  county  treasurer, 
pay  to  him  the  sum  so  directed  to  be  paid  in  the  manner  provided 
by  law;  and  the  town,  city  or  village  treasurer  shall  pay  over  the 
full  amount  of  state  tax  on  or  before  the  first  Monday  of  March  of 
each  year,  though  it  may  occasion  a  deficiency  in  the  town,  city  or 
village  taxes. 

The  statute  gives  the  town  preference  over  the  county  in  cases  where 
the  town  treasurer  is  unable  to  collect  all  the  taxes  called  for  by  his 
warrant,  and  gives  him  the  right,  after  paying  over  the  amount  of 
state  taxes,  to  retain  the  amount  specified  in  his  warrant  for  town 
taxes,  paying  to  the  county  treasurer  only  the  balance  in  his  hands: 
Winchester  v.  Tozer,  24  Wis.  312;    Wolff  v.  Stoddard  25  id.  503. 

The  time  for  the  collection  of  taxes  may  be  extended  by  an  In- 
dorsement In  proper  form  upon  the  roll  signed  officially  by  the  town 
supervisors,  each  acting  scparatoly.  The  statute  does  not  contemplate 
a  meeting  and  formal  action  by  the  hoard  evidenced  by  their  record 
kept  by  the  clerk.     Nciv  IHchmond  L.  Co.  r.  R(i(jrrs.  6S  Wis.  608. 

Treasurer's  receipts,  how  countersigned.  Section  1111.  When- 
ever any  town,  city  or  village  trea.suror  shall  pay  any  money  to  the 
county  treasurer  such  county  treasurer  shall  deliver  to  him  duplicate 
receipts  for  the  amomit  of  money  so  paid,  specifying  In  such  receipts 
the  sum  paid,  date  of  payment  and  on  wliat  account  the  samn  is  paid; 


142  Assessment  and  Tax  Laws. 

auil  the  town,  city  or  village  treasurer  shall  preseut  such  receipts 
to  the  county  clerk,  who  shall  countersign  one  of  said  receipts  and 
return  the  same  to  such  treasurer,  and  shall  retain  and  safely  keep 
the  other  in  his  office;  and  no  receipt  of  the  county  treasurer  given 
to  a  town,  city  or  village  treasurer  for  money  paid  by  such  town, 
city  or  village  treasurer  shall  be  any  evidence  of  such  payment  in  favor 
of  such  town,  city  or  village  treasurer  unless  the  same  be  first  counter- 
signed by  the  county  clerk. 

Delinqueut  taxes.  Section  1112.  If  the  treasurer  shall  be  unable 
to  collect  any  taxes  mentioned  in  the  tax  roll  annexed  to  his  warrant 
within  the  time  prescribed  by  law  he  shall  make  out  a  statement  of 
the  taxes  so  remaining  unpaid,  including  the  two  per  cent  penalty 
provided  by  section  1090,  distinguishing,  by  setting  down  separately, 
between  such  as  are  on  real  and  such  as  are  on  personal  estate,  with 
a  full  and  perfect  description  of  such  real  estate  from  his  tax  roll, 
and  the  name  of  the  person  taxed,  if  therein  specified,  and  by  setting 
down  separately  all  public  lands  which  are  held  on  contract  and  all 
lands  mortgaged  to  the  state,  and  submit  the  same  to  the  county  treas- 
urer; he  shall  also  include  in  such  statement  a  description  of  any  land 
doubly  assessed  and  the  amount  of  tax  thereon,  and  also  the  specifi- 
cation and  entry  required  hy  section  1093.  The  county  treasurer  shall 
carefully  compare  such  statement,  when  submitted,  with  the  tax  roll 
and  ascertain  that  it  is  correct. 

Amended  by  Chapter  665,  Laws  of  1913,  by  striking  out  the  five 
per  cent  collection  fee  and  substituting  the  two  per  cent  penalty  pre- 
scribed by  Section  1090. 

Where  a  statement  of  taxes  shows  the  tax  as  one  item  and  the  five 
per  cent  collection  fees  as  another,  it  is  an  essential  compliance  with 
this  section.  It  was  not  decided  in  Pinkerton  v.  Gates  Land  Co.,  118 
Wis.  514,  that  the  five  per  cent  fee  for  collection  could  not  be  in- 
cluded.    Cole  V.  Van  Ostrand.  131  Wis.  454. 

FoiTn  of  return.  Section  1113.  The  return  of  the  town,  city  or 
village  treasurer  to  the  county  treasurer  of  delinquent  taxes  may  be 
made  in  tabular  form  and  varied  as  facts  may  require,  but  when  so 
made  shall  'be,  as  nearly  as  convenient,  after  the  following  form: 

Return  of treasurer  of  the  ....   of ,  in  the  county  of  , 

and  state  of  Wisconsin,  containing  a  description  of  the  lands  and  the 
taxes  thereon,  and  the  valuation  of  personal  property  and  the  taxes 
thereon,  if  any,  assessed  in  said  ....  in  the  year  ....  which  taxes 
remain   due   and  unpaid  for  the  years   herein   specified,  to  wit: 


Delinquent  Return  of  Unpaid  Taxes. 


143 


Description  of 

f  Tax 

which 
•e  due. 

Names  of 

Lands  and  State- 

a 

0 

0 

t; « 

Persons 
Taxed 

ment  of  Personal 
Property 

a 
0 

1 

4) 

ta 

a 

Si 

.0 

a 

4^ 

0 

03  03 

■2 

S3 

s 

0 

03 

D 

9 

Q)« 

V 

s 

■ 

» 

iz; 

^ 

t>l 

» 

A.  B 

N.  hf.  of  N.  K.  qr 

Undivided   5   F..   hf.   of 
N    E    qr 

34 

34 
34 
18 

3 

3 
3 
3 

19 

19 
19 
19 

80 

53 
53 
80 

$5.eo 
2.74 

2.25 
2.00 

IS- 
IS— 
IS- 
IS— 

C.  D 

do 

do.  omitted  in  IS— 

E.  hi.  of  S.  E.  qr 

Unknown 



Public  lands  held  on  contract  and  lands  mortgaged  to  the  state: 


A.  B ■  S.   \V.  qr.  of  S.  E.  qr..      16 


20         16         40 


j.50         18— 


A.  B. 


Valuation  $300 


$300 


Personal  property: 

The  taxes  on  the  following  shares  or  parcels  of  land  above  returned 
have  been  paid  by  the  following  named  owners: 


E.  F. 


Undivided   hf.   of    the    1 
E.  hi.  of  N.  E.  qr..         34 


19 


26 


1.37 


18— 


The  following  land  is  returned  as  doubly  assessed  for  the  year  IS. .: 
loramssion  upon  complaint  made  by  the  owner  or  owners  of  taxable 


R  8        .... 

..I  S.    hf 

17 
4 

3 
3 

19 
19 

320 

80 

$9.00 
2.00 

IS- 
1&- 

Unknown — 

..    W.  hf.  of  N.   W.  qr.... 

■ 

See  note  to  next  section. 


Unless  the  return  is  verified  the  county  treasurer  lias  no  authority 
to  sell  the  land.  All  sub.sequent  proceedings  are  voidabh-  unless  cured 
by  the  statute  of  limitations.     Cofzhauscn  v.  Kachler,  4'2  Wis.  332. 

To  sustain  the  defense  of  payment  of  the  tax,  In  ejectment  against 
the  original  owner,  (he  fact  that  it  had  not  been  returned  as  unpaid 
is  strong  evidonre  of  payment:     f.cwis  v.  Dishcr,  2^  Wis.  441. 

Unless  the  return  is  verified  the  county  treasurer  has  no  aulliorily 
to  sell  the  land.  All  siibsequcnt  proceedings  are  voidable  unless  cured 
by  the  statute  of  limitations:     Cotzhauscn  v.  Kachler,  42  Wis.  332. 

If  the  lown  treasurer  makes  his  return  before  the  time  fixed  by  law 
for  so  doing  a  sale  of  the  land  made  for  taxes  tlius  preniatmeiy  re- 
turned unpaid  Is  void:  liailey  v.  Haywood,  70  Mich.  188,  and  cases 
cited. 


144  Assessment  and  Tax  Laws. 

Sec.  1114,  statutes  1898,  precludes  recoveiy  of  delinquent  taxes  by 
the  town  from  the  county,  until  collection  in  excess  of  the  unpaid 
county  taxes  is  in  fact  made.  Town  of  Iron  River  v.  Bayfield  Co.,  106 
Wis.  588. 

No  presumption  arises  that  taxes  on  lauds,  returned  as  delinquent, 
have  been  collected  by  the  county.     Ibid. 

Treasmer's  affidavit;  delinquent  taxes.  Section  1114.  (1)  The 
town,  city  or  village  treasurer  shall  then  make  an  affidavit  to  be  an- 
nexed to  such  statement,  hefore  the  county  treasurer  or  before  any 
oflBcer  authorized  to  administer  oaths,  that  the  facts  set  forth  in  said 
statement  are  correct,  that  the  sums  therein  returned  as  unpaid  taxes 
have  not  been  paid,  and  that  he  has  not,  upon  diligent  inquiry,  been 
able  to  discover  any  goods  or  chattels  belonging  to  the  perspns  charged 
with  such  unpaid  taxes  whereon  he  could  levy  the  same,  which  state- 
ment and  affidavit  shall  be  filed  with  the  county  treasurer;  and  he 
shall  thereupon  be  credited  by  the  county  treasurer  with  the  amount 
of  taxes  so  returned  as  unpaid  and  doubly  assessed,  except  the  penalty 
provided  by  section  1090,  and  he  shall  be  allowed  by  the  county  treas- 
urer, in  settlement  one  dollar  and  six  cents  for  each  mile  traveled  one 
way  to  deliver  the  same. 

(2)  If  any  actions  have  been  commenced  hy  him  for  the  recovery 
of  any  personal  property  tax  he  shall  also  state  that  fact  and  what 
proceedings  have  been  had  therein.  And  any  town,  city  or  village 
treasurer  who  shall  render  his  return  without  duly  making,  annexing, 
subscribing  and  making  oath  to  the  affidavit  as  above  required  shall 
forfeit  one  hundred  dollars;  and  every  county  treasurer  who  shall  re- 
ceive such  return,  and  credit  the  amount  of  unpaid  and  doubly  as- 
sessed taxes  to  the  town,  city  or  village  treasurer,  without  first  re- 
quiring such  return  to  be  duly  verified  by  affidavit  as  above  required' 
shall  forfeit  two  hundred  dollars;  and  neither  said  town,  city  or  vil- 
lage nor  county  treasurer  shall  be  permitted  to  offer  such  unverified 
statement  in  evidence  in  any  settlement  made  by  them  with  their  re- 
spective boards  of  supervisors  or  auditing  officers  nor  in  any  action 
brought  against  them  on  their  respective  official  bonds,  nor  in  any 
prosecution  against  them  for  embezzlement. 

(3)  All  taxes  so  returned  as  delinquent  shall  belong  to  the  county 
and  be  collected,  with  the  interest  and  charges  thereon,  for  its  use; 
and  all  actions  and  proceedings  commenced  and  pending  for  the  col- 
lection of  any  personal  property  tax  shall  be  thereafter  prosecuted 
and  judgments  therein  be  collected  by  the  county  treasurer  for  the 
use  of  the  county;  but  if  such  delinquent  taxes,  exclusive  of  the  penalty 
provided  by  section  1090,  exceed  the  sum  then  due  the  county  for 
unpaid  county  taxes  such  excess,  when  collected  (with  the  interest  and 
charges  thereon),  shall  be  returned  to  the  town,  city  or  village  treas- 
urer for  the  use  of  the  town,  city  or  village. 

Amended  by  Chap.  551,  1919. 

The  principle  of  the  statute  is  that  the  county  shall  assume  all  de- 
linquent taxes  of  every  nature  which  have  been  legally  levied  in  the 
several  towns  of  the  county  and  in  those  municipalities  therein  which 


Delinquent  Return  of  Unpaid  Taxes.  145 

are  under  the  general  statute  and  the  county  reimburses  itself  out  of 
the  proceeds  of  the  sales  of  such  delinquent  taxes  for  such  delinquent 
taxes  or  out  of  the  lands  sold  in  case  the  county  is  the  purchaser. 
Sheboygan  v.  Sheboygaii,  54  Wis.  415. 

Coui't  decisions.  It  does  not  follow  as  an  incident  of  the  county's 
ownership  of  delinquent  taxes  that  the  county  board  can  remit  or  give 
them  away.     Crantun  v.  Forest  Co.,  91  Wis.  239. 

The  amount  "due  the  county  for  unpaid  county  taxes"  is  the  sum 
which  equals  in  amount  the  county  tax  with  interest  allowed  thereon  by 
statute  and  all  the  charges  fixed  by  law  and  those  necessarily  incurred 
in  performing  this  public  duty.  The  excess  over  this  amount  is  to  be 
returned  to  the  town  treasurer,     ^ijooner  v.  Washburn  Co.,  124  Wis.  24. 

The  provisions  of  sec.  1114  preclude  the  recovery  of  delinquent  taxes 
by  the  town  from  the  county  until  collection  in  excess  of  the  unpaid 
county  taxes  is  in  fact  made.-  Tuicn  of  Iron  River  v.  Bayfield  Co.,  106 
Wis.  587. 

A  tax  levied  to  pay  a  judgment  against  a  town  is  a  tax  and  not  a 
special  assessment  and  is  within  the  provisions  of  this  section  so  that 
the  judgment  creditor  cannot  compel  the  payment  to  him  of  any  of 
the  delinquent  taxes.     State   v.  Bell,  111   Wis.   601. 

This  section  deals  with  relation  between  cities  and  counties  with 
respect  to -the  collection  of  taxes  and  does  not  aifect  the  relations  be- 
tween the  holder  ot  street  certificates  or  street  improvement  bonds  and 
the  city  as  trustee  for  collection.  The  city  in  such  a  case  is  responsible 
for  the  execution  of  its  trust  but  is  not  affected  because  of  the  methods 
of  accounting  provided  by  statute  as  between  the  city  and  the  county. 
^Jewell  V.  Superior  67  C.  C.  A.  623,  135  Fed.  19.  Certiorari  denied,  198 
U.  S.  583,  25  Sup.  Ct.  801. 

The  plain  intent  of  the  law  is  that  special  assessments  remain  the 
private  property  of  the  improvement  certificate  holders  from  first  to 
last,  and  by  necessary  implication,  the  assessments  extended  on  the 
tax  roll  to  discharge  special  assessment  liens  must  be  returned  delin- 
quent separate  from  all  other  taxes  and  thereafter  be  inforced  separate 
from  all  other  taxes  down  to  and  including  the  issuance  of  certificates 
of  sale.     State  ex  rel.  vs.  Hobe,  106  Wis.  411. 

Certificate  of  delinquent  taxes.  Section  1115.  The  county  treas- 
urer shall,  at  the  time  the  town,  city  or  village  treasurer  makes  his 
return  to  him  of  the  delinquent  taxes  aforesaid,  make  and  deliver  to 
such  town,  city  or  village  treasurer  a  certificate  of  the  amount  of  the 
delinquent  taxes  so  returned  by  such  town,  city  or  village  treasurer, 
specifying  tlie  amount  delinquent  on  real  estate  and  the  amount  on 
personal  property;  and  il  shall  be  the  duty  of  the  town,  city  or  village 
treasurer  to  whom  such  certificate  is  given  forth witli  to  deliver  the 
same  to  the  county  clerk,  wlio  shall  file  the  same  in  his  office;  and  no 
eounty  treasurer  shall  indorse  the  bond  of  such  town,  city  or  village 
treasurer,  filed  in  his  office,  as  satisfied  and  paid  until  such  certificate 
shall  be  delivered  tc  Ihf  counly  clcik  and  filed  in  his  ollice  as  above 
specified. 

How  trcnsurer's  bond  satisfied.     SiCdioN    111*;.     Upon   filing  said 

certificate  by  the  town,  cfty  or  village  treasurer  aiul  upon  payment  to 

the  county  treasurer  of  the  full  amount  of  tlie  state  tax  and  the  full 

amount  of  the  county  taxes,  after  deducting  the  amount  of  delin(iuent 

10 


146  Assessment  and  Tax  Laws. 

taxes  so  returned  and  certified  and  his  fees  for  uiakiug  such  return, 
the  county  treasurer  shall  indorse  the  bond  of  such  town,  city  or  vil- 
lage treasurer,  filed  in  his  office,  as  satisfied  and  paid;  and  the  indorse- 
ment so  made  shall  operate  as  a  full  discharge  of  such  town,  city  or 
village  treasurer  and  his  sureties  from  the  obligations  of  such  bond 
unless  it  shall  afterwards  appear  that  the  return  of  such  town,  city  or 
village  treasurer  was  false;  in  which  case  such  bond  shall  continue  in 
force,  and  such  treasurer  and  his  sureties  shall  be  liable  to  be  prose- 
cuted thereon  for  all  deficiencies  and  for  all  damages  occasioned  by 
such  false  return. 

Penalty  for  failure  to  settle  taxes.  Section  1117.  If  any  town, 
city  or  village  treasurer  shall  fail  to  make  settlement  of  the  taxes  in- 
cluded in  his  tax  roll  within  the  time  required  by  law  the  county  treas- 
urer shall  charge  such  town,  city  or  village  treasurer  five  per  centum 
damages  and  ten  per  centum  interest  per  annum  from  the  day  pay- 
ment should  have  been  made  on  the  balance  of  unsettled  taxes  due 
from  him;  and  if  any  town,  city  or  village  treasurer  shall  withhold 
the  payment  of  any  public  moneys  collected  or  received  by  him,  after 
the  same  should  be  paid  and  shall  have  been  demanded,  he  shall  pay 
ten  per  cent  damages  and  ten  per  cent  interest,  as  above  specified,  on 
such  moneys;  which  moneys,  damages  and  interest  may  be  collected  ^ 
by  action  upon  such  town,  city  or  village  treasurer's  bond. 

The  five  per  cent  penalty  provided  by  this  section  for  failure  to 
make  settlement  for  taxes  within  the  time  prescribed  was  held  not  to 
apply  in  a  case  where  the  city  treasurer  withheld  highway  taxes  by 
direction  of  the  common  council  pending  the  outcome  of  litigation  to 
test  the  constitutionality  of  the  highway  aid  law.  Kinder  v.  City  of 
Madison,  163  Wis.  525. 

Where  a  town  treasurer  makes  a  return  as  to  the  amount  of  taxes 
in  excess  of  the  amount  actually  paid,  made  up  of  the  value  of  certain 
certificates  which  were  improperly  accepted  by  the  treasurer  in  lieu 
of  taxes,  and  such  return  does  not  indicate  what  taxes  such  certifi- 
cates w^ere  accepted  in  lieu  of,  the  treasurer  cannot  deny  the  receipt 
of  the  taxes  returned  as  actually  paid,  and  is  liable  with  the  sureties 
for  the  penalty  imposed  by  this  section.  Oneida  Co.  v.  Tibbetts,  125 
Wis.  9. 

Warrant;  levy;  breach  of  bond.  Section  1118.  If  any  town,  city 
or  village  treasurer  shall  neglect  or  refuse  to  pay  to  the  county  treas- 
urer the  sums  in  his  hands  required  by  law  to  be  paid  to  him,  or  if 
he  shall  neglect  or  refuse  to  account  for  moneys  required  by  law  to 
be  collected  and  paid  by  him.  to  the  county  treasurer,  such  county 
treasurer  shall  issue  a  warrant  under  his  hand,  directed  to  the  sheriff 
of  the  county,  commanding  him  to  levy  such  sum,  specifying  the 
amount  thereof,  as  shall  remain  unnaid  or  unaccounted  for,  with  inter- 
est and  damages  as  specified  in  the  preceding  section,  together  with  his 
fees  for  collecting  the  same,  of  the  goods  and  chattels,  ^ands  and  tene- 
ments of  such  town,  city  or  village  treasurer,  and  pay  the  same  to  the 
county  treasurer,  and  return  such  warrant  within  sixty  days  from  the 
date  thereof  and  deliver  the  same  to  the  sheriff,  who  shall  immediately 


Payment  of  State  Taxes.  147 

cause  the  same  to  be  executed  and  make  returu  thereof  within  the 
time  therein  specified,  and  pay  to  such  county  treasurer  th^o  amount 
required  by  such  warrant  or  so  much  thereof  as  he  shall  have  collected 
thereon;  and  such  sheriff  shall  be  entitled  to  collect  and  receive  the 
same  fees  as  are  allowed  by  law  to  sheriffs  on  execution.  Nt  tiling  in 
this  section  shall  prohibit  prosecution  of  such  trc-surer's  bond  in 
case  of  a  breach  thereof. 

False  or  negligent  return.  Sectiox  1119.  If  any  sheriff  shall 
neglect  to  return  any  such  warrant  or  to  pay  the  money  collected 
thereon  within  the  time  limited  for  the  return  of  such  warrant,  or 
shall  make  a  false  return  thereto,  the  county  treasurer  shall  forthwith 
proceed  to  collect  of  him  the  whole  sum  directed  to  be  levied  by  such 
warrant  in  the  same  manner  as  such  sheriff  might  be  proceeded  against 
for  neglecting  to  return  an  execution  in  a  civil  action;  and  if  he  shall 
fail  to  collect  such  money  of  the  sheriff  he  shall  forthwith  cause  a 
prosecution  to  be  commenced  against  him  and  his  sureties  on  his 
official  bond  for  the  sum  due  on  such  warrant,  which  sum,  w'hen  col- 
lected, shall  be  paid  into  the  county  treasury. 

Damages.  Sectiox  1120.  If  any  person  shall  be  injured  by  the 
false  return  or  fraudulent  act  of  any  town,  city  or  village  treasurer 
such  person  shall  recover  upon  action  brought  on  the  bond  of  such 
treasurer,  of  him  and  his  sureties,  double  damages  and  costs  of  suit. 

THE  COLLECTION   A  NO  PAYMENT   OF  TAXES  BY  COUNTY  TREASURERS. 

To  stiite  treasurer.  Section-  1121.  The  several  county  treasur- 
ers shall  pay  to  the  state  treasurer,  the  amount  of  state  taxes  charged 
to  their  respective  counties,  on  or  before  the  second  Monday  of  March 
in  each  year.  They  shall  pay  to  the  state  treasurer,  the  amount  of 
income  taxes  charged  to  their  respective  counties  under  the  provisions 
of  section  1087m — 2.3  of  the  statutes,  on  or  before  the  first  day  of  May 
In  each  year. 

Amended  by  Chap.  140,  1915,  by  extending  the  time  for  payment  of 
state  taxos  from  the  third  Monday  of  February  to  the  first  Monday  of 
March.  The  provision  requiring  the  payment  of  the  state's  share  of  in- 
come tax  collected  on  or  before  the  first  dav  of  Mav  in  each  vear  was 
added  by  f'hap.  628.  1917. 

Fees  to  be  collccU-d.  Sectiox  114  1.  Tlie  two  per  cent  penalty 
prescribed  by  section  1090  on  the  delinquent  tax  list  returned  by  the 
treasurer  of  any  town,  city  or  incorporated  village  to  the  county  treas- 
urer shall  be  collected  by  the  county  treasurer  in  the  same  manner  as 
otlier  delinquent  taxes  are  collected  and  paid  intf)  thp  county  treasury 
for  the  use  of  the  county. 


148  Assessment  and  Tax  Laws. 

DELINQUENT   TAXES    ON    LANDS,    PUBLIC   OB    MOBTGAOED    TO    STATE. 

Not  to  be  sold.  .Section  1145.  It  shall  not  be  lawful  for  any 
county,  city  or  village  treasurer  to  sell  any  public  lands  held  on  con- 
tract or  any  lands  mortgaged  to  the  state  for  delinquent  taxes;  but 
if  the  taxes  on  any  such  lands  returned  delinquent  shall  not  be  paid 
on  or  before  the  first  day  of  April  in  each  year,  together  with  interest 
thereon  at  the  rate  of  twelve  per  centum  per  annum  from  the  first 
day  of  January  next  preceding,  the  county  treasurer  shall  immediately 
forward  to  the  state  treasurer  a  certified  list  of  said  lands  and  the 
amount  of  said  taxes  on  each  description,  with  interest  and  charges 
added. 

A  sale  and  deed  in  violation  of  this  statute  are  void.  Reynolds  v. 
Weiss,  27  Wis.  450. 

Proceedings.  Section  1146.  The  treasurer  shall  charge  such  re- 
turned taxes,  interest  and  charges  against  the  lands  upon  which  such 
taxes  are  assessed;  and  if  the  amount  thereof  is  not  paid  on  or  be- 
fore the  first  day  of  June  next  succeeding  he  shall  add  thereto  fifteen 
per  cent,  and  the  same,  with  such  fifteen  per  cent  added,  shall  be  col- 
lected with  other  charges  against  said  lands,  and  when  collected  shall 
be  added  to  the  appropriate  fund;  and  so  much  of  the  amount  re- 
turned, together  with  the  fifteen  per  cent  added  as  aforesaid  as  shall 
have  been  collected,  shall  be  entered  to  the  credit  of  the  proper  county 
quarterly,  and  shall  offset  an  equal  amount  of  state  tax  charged  to  said 
county;  but  if  the  amount  so  collected  in  any  quarter  shall  exceed  the 
amount  then  due  from  such  county  for  state  tax  the  state  treasurer 
shall  pay  to  the  county  treasurer  of  such  county  such  excess. 

State  treasurer  to  furnish  lists  of  taxes  paid,  etc.  Section  1147. 
The  treasurer  shall  forward  quarter  yearly  to  the  several  county  treas- 
urers a  list  of  all  public  lands  and  lands  mortgaged  to  the  state,  lo- 
cated in  their  respective  counties,  on  which  the  taxes  and  interest  and 
penalty  on  the  taxes  shall  have  been  collected  and  paid  into  the  state 
treasury;  such  list  shall  state  the  amount  of  taxes,  interest  and  penalty 
paid  on  each  separate  tract  of  land  contained  therein,  and  shall  desig- 
nate each  such  lot  or  tract  of  land  separately,  and,  when  not  included 
in  any  city  or  village  plat,  showing  the  sections,  township  and  range 
in  which  the  same  is  embraced. 

Taxes  to  be  credited.  Section  1148.  Immediately  upon  the  re- 
ceipt of  such  list  by  any  county  treasurer  he  shall  ascertain  the  ag- 
gregate amount  of  such  taxes,  interest  and  penalty  collected  on  such 
lands  in  each  of  the  towns,  cities  and  villages  in  his  county;  and 
■when  the  amount  of  such  taxes,  interest  and  penalty  shall  have  been 
credited  to  such  county  or  paid  over  to  such  county  treasurer  as  pro- 
vided by  law  he  shall  credit  the  proper  towns,  cities  and  villages  In  his 
county  with  such  part  of  said  taxes,  interest  and  penalty,  collected  on 
lands  embraced  therein,  as  shall  then  be  due  to  them  respectively. 


Delinquent  Taxes  on  State  Lands.  149 

Return  of  public  lands  on  which  toxes  unpaid.  Section  1149.  If 
the  taxes  on  any  of  the  public  lands  held  on  contract  or  on  lands  mort- 
gaged to  the  state,  situated  in  any  city  or  incorporated  village  any 
oflBcer  of  which  may  be  authorized  to  sell  lands  for  the  payment  of 
taxes,  shall  not  be  paid  during  the  time  required  by  law  therefor,  the 
treasurer  of  such  city  or  village  shall  return  a  list  of  such  lands  to 
the  county  treasurer,  at  the  time  and  in  the  manner  fixed  by  law  for 
town  treasurers  to  return  lists  of  such  delinquent  lands,  and  the  county 
treasurer  shall  include  the  same  in  his  list  returned  to  the  state  treas- 
urer; and  any  provision  to  the  contrary  in  any  city  or  village  charter 
or  special  act  is  hereby  repealed. 

See  note  to  section  104G,  p.  6.5. 


150  Assessment  and  Tax  Laws. 


CHAPTER  X 


COLLECTION    Ol^    TAXES    CONTINUED;      BY    COUNTY    TREAS- 
URER;    WARRANT   TO   SHERIFF;     TAX  SALES; 
NOTICE;     TAX  CERTIFICATES 

(Sections  1122   to  1143,  inclusive.) 

Treasurer's  duty  and  liability  if  state  taxes  not  paid.  Section 
1122.  Every  county  treasurer  who  does  not  pay  the  full  amount  due 
from  his  county  for  state  taxes  at  the  time  required  by  law  for  the 
payment  thereof  shall,  at  the  time  for  making  such  payment,  file  with 
the  state  treasurer  an  affidavit  stating  that  he  has  returned  and  paid 
into  the  state  treasury  the  whole  amount  of  the  state  taxes  which  have 
come  into  his  hands,  and  specifying  the  amount  received  from  each 
town,  city  and  village:  and  if  any  such  county  treasurer  shall  fail  to 
make  and  file  such  affidavit  and  pay  into  the  state  treasury  the  whole 
amount  of  state  taxes  which  shall  have  come  into  his  hands  he  shall, 
in  addition  to  other  penalties  prescribed  by  law,  forfeit  one  thousand 
dollars,  which  shall  be  collected  for  the  benefit  of  the  state  upon  the 
oflacial  bond  of  such  treasurer. 

Additional  liability.  Section  1123.  Whenever  any  county  treas- 
urer shall  fail  to  pay  into  the  state  treasury  any  moneys  in  his  hands 
for  that  purpose  at  the  time  prescribed  by  law  he  shall,  in  addition  to 
other  penalties,  be  liable  to  the  following:  If  he  shall  so  fail  for  the 
space  of  ten  days  he  shall  forfeit  to  the  state  twenty  per  cent  on  the 
amount  withheld,  and  if  he  shall  fail  to  pay  over  such  moneys  for  the 
space  of  thirty  days  after  such  specified  time  he  shall  forfeit  his  office 
of  treasurer. 

Penalties  uiwn  counties.  Sectiox  1124.  When  any  county  shall 
fail,  neglect  or  refuse  to  pay  to  the  state  treasurer  the  whole  or  any 
part  of  the  state  tax  lawfully  apportioned  to  and  levied  upon  such 
county  at  the  time  and  in  the  manner  required  by  law  such  county 
shall  pay  to  the  state  treasurer,  in  addition  to  the  amount  so  due  and 
unpaid  on  such  tax,  interest  at  the  rate  of  ten  per  centum  per  annum 
from  the  time  such  tax  was  due  and  payable,  until  the  same,  together 
with  such  interest  thereon,  shall  be  fully  paid.  The  secretary  of  state 
shall  annually,  at  the  time  he  is  by  law  directed  to  apportion  the 
state  tax,  add  to  the  amount  charged  to  each  county  respectively  all 
amounts  which  may  be  due  the  state  and  unpaid  from  such  county  on 


Delinquent  Personal  Property  Taxes.  151 

any  former  tax,  together  with  interest  thereon  at  the  rate  aforesaid 
up  to  the  first  day  of  January  following  such  apportionment;  and  the 
amount  so  found  shall  be  the  amount  of  the  state  tax  to  be  paid  by 
such  county  for  the  year,  and  shall  be  certified,  levied,  collected  and 
paid  into  the  state  treasury  as  provided  by  law;  and  any  money  in 
the  state  treasury  or  which  may  come  therein  at  any  time  prior  to 
the  payment  of  such  delinquent  tax  by  such  county,  on  account  of  any 
appropriation  made  to  such  county  by  the  legislature  or  otherwise, 
except  money  belonging  to  the  school  fund  income,  shall  be  retained 
by  the  state  treasurer,  and  he  shall  apply  the  same,  or  such  part 
thereof  as  may  be  necessary,  to  fully  pay  such  delinquent  tax,  with 
interest  thereon.  , 

PajTiients  to  local  treasurers.  Sectio.n  1125.  Each  county  treas- 
urer shall  pay  to  the  several  town,  city  or  village  treasurers  in  his 
county,  on  demand,  all  money  collected  or  received  by  him  and  be- 
longing to  such  town;  but  he  may  retain  in  the  county  treasury  all 
amounts  due  from  any  town,  city  or  village  to  the  county. 

Though  the  purchase  of  land  by  the  county  at  a  tax  sale  is  not  a 
collection  of  the  tax  within  the  meaning  of  sec.  1114,  stats.  1S98,  yet 
the  taking  of  a  tax  deed,  vesting  the  title  in  the  county  and  giving  it 
full  power  of  disposition,  is  such  collection,  and  the  county  is  charge- 
able in  such  a  case  with  the  redemption  value  of  the  tax  certificate  at 
the  time  the  deed  was  executed,  and  for  the  redemption  value  of  out- 
standing tax  certificates  on  the  land,  as  well  as  all  subsequent  taxes 
remaining  unpaid  which  were  levied  while  the  county  owned  the  land. 
Spooner  v.  Washburn  Co..  124  Wis.  24. 

Where  the  county  board,  without  authority  of  law,  and  not  under 
sees.  1155,  1184,  or  1210g,  Stats.  1898,  "compromised"  or  "cancelled" 
unpaid  delinquent  taxes  or  ordered  that  outstanding  certificates  be 
transferred  at  less  than  their  face  value,  the  county  is  chargeable  with 
the  face  value  of  the  tax.  interest,  and  charges  up  to  the  date  of  such 
compromise,  cancellation,  or  transfer,  ^pooncr  v.  Washhum  Co.,  124 
Wis.  24. 

COLLECTION   0^    DELINQUKNT   PERSONAL  TAX   BY   COUNTY   TItKASI  ItKKS. 

Proceodings.  Section  1126.  The  county  treasurer  shall  annually, 
within  thirty  days  after  the  several  town  treasurers  shall  have  made 
their  returns  of  the  delinquent  taxes  as  provided  by  law,  make  a 
schedule  of  all  the  taxes  on  personal  property  in  his  county  so  returned 
delinquent  and  which  shall  remain  unpaid  at  tlie  time  of  making  such 
schedule,  including  the  two  per  cent  penalty.  Such  schedule  shall  also 
contain  all  taxes  on  jtersonal  property  in  said  county  roturniHl  by  said 
town  trea.surers  as  unpaid  for  the  two  years  next  preceding  those  last 
returned  and  which  shall  have  remained  uncollected  at  the  date  thereof, 
and  may  be  in  the  following  form,  to  wit: 

Schedule  of  taxes  a.ssessed  on  personal  property  for  the  years  19... 
19..    and   19..,  and  which   were  returned  as   provided  by   law  by  the 

several  town  treasurers  of  the  county  of as  delinquent  and  unpaid 

and  which  remain  unpaid  on  this  ....  day  nf  A.  TX  19.  . : 


152 


Assessment  and  Tax  Laws. 


Names  of  Persons  Taxed 

Amount 

of  taxes 

due 

Tears  for 

which  taxes 

are  due 

A.  B 

$10.50 

7.60 

12.50 

10.50 

19.. 

O.  D 

19.. 

E.  P 

19.. 

G.  H 

19.. 

The  county  treasurer  shall,  within  the  time  aforesaid,  annex  to  such 
schedule  a  warrant  under  his  hand,  directed  to  the  sheriff  of  his  county, 
commanding  him  to  collect  from  each  of  the  persons  and  corporations 
named  in  said  schedule  the  amount  of  the  unpaid  taxes  set  down  in 
such  schedule  opposite  to  their  respective  names,  with  Interest  at  the 
rate  of  twelve  per  centum  per  annum  from  the  first  day  of  January  next 
preceding  the  time  when  such  taxes  were  returned  unpaid,  together  with 
his  fees  for  collecting  the  same,  of  the  goods  and  chattels,  lands  and 
tenements  of  said  persons  and  corporations  respectively,  and  to  pay 
the  same  to  the  county  treasurer,  and  to  make  return  of  such  warrant 
within  sixty  days  after  the  date  thereof;  and  such  treasurer  may  issue 
a  special  warrant  or  warrants,  in  any  convenient  or  proper  form,  to  the 
sheriff  of  any  other  county  commanding  the  collection  of  the  delinquent 
personal  property  tax  of  any  one  person  or  of  several  persons  in  the 
discretion  of  the  treasurer;  and  such  last-named  warrants  may  be 
issued  at  any  time  while  such  tax  remains  unpaid.  The  county  treas- 
urer may  renew,  by  indorsement  thereon,  such  general  or  special  war- 
rants from  time  to  time,  either  before  or  after  the  return  thereof,  for 
sixty  days  at  one  time  and  not  longer  than  one  year  after  the  date 
thereof. 

The  duty  imposed  on  county  treasurers  by  this  section  relating  to  the 
collection  of  unpaid  personal  property  taxes  is  too  often  neglected. 
The  requirement  of  the  statute  is  plain  and  no  reason  is  apparent  why 
its  terms  should  not  be  complied  with.  The  section  applies  to  unpaid 
income  taxes  as  well  as  to  personal  property  taxes.  See  section 
1087m — 22.4  of  income  tax  laws. 


Powers  of  sheriff;  actions;  attachment;  garnishment,  etc.  Sec- 
tion 1127.  The  sheriff  to  whom  any  such  warrant  shall  be  deliv- 
ered shall  proceed  in  the  same  manner  and  with  the  same  power  to  col- 
lect the  unpaid  taxes  specified  in  the  schedule  or  warrant  as  he  would 
upon  execution  issued  out  of  a  court  of  record.  And  the  county  treas- 
urer or  any  person  in  his  behalf  who  is  interested  in  the  collection  of 
said  tax  may  make  the  necessary  affidavit  for  garnishee  proceedings  or 
attachment,  and  thereupon  any  competent  court  shall  have  jurisdiction 
of  the  same.  Such  affidavit  need  not  state  that  such  indebtedness  or 
property  is  not  exempt  by  law  from  sale  on  execution,  but  shall  state 
that  the  indebtedness  is  for  a  delinquent  personal  property  tax  instead 
of  stating  that  it  is  on  contract  or  judgment.  Such  affidavit  may  be 
amended  as  in  other  cases.     In  case  any  of  such  taxes  shall  be  returned 


COLLECfriON  BY  SHERIFF.  15o 

unpaid  in  whole  or  in  part  the  said  treasurer  may,  at  any  time  within 
six  years  thereafter,  bring  an  action  or  actions  in  the  name  of  his 
county  to  recover  such  unpaid  taxes  and  the  costs  and  charges  thereon 
against  the  persons  or  corporation  charged  therewith  in  any  court  of 
competent  jurisdiction;  and  no  law  exempting  any  goods  and  chattels, 
lands  and  tenements  from  forced  sale  under  execution  shall  apply  to  a 
levy  and  sale  under  any  of  said  warrants  or  upon  any  execution  issued 
upon  any  judgment  rendered  in  any  such  action;  and  upon  the  return 
of  such  general  warrant  the  county  treasurer  is  also  authorized  to  in- 
stitute against  any  person  charged  with  any  personal  tax  which  re- 
mains uncollected  supplementary  proceedings  for  the  collection  thereof; 
and  all  laws  applicable  to  such  supplementary  proceedings  upon  judg- 
ments are  made  applicable  to  the  proceedings  hereby  authorized,  ex- 
cept that  if  such  delinquent  is  a  resident  of  this  state  such  proceed- 
ings shall  be  instituted  before  some  proper  officer  of  the  county  in  which 
the  person  proceeded  against  resides,  otherwise  in  any  county  in  the 
state.  The  tax  roll  and  town  treasurer's  warrant  and  return,  or  ab- 
stracts therefrom,  certified  by  the  county  treasurer  under  his  seal  of 
office,  shall,  upon  the  trial  of  any  such  action  or  proceedings  authorized 
by  this  section,  be  presumptive  evidence  of  such  tax,  of  its  being  unpaid 
and  of  the  amount  unpaid,  and  in  supplementary  proceedings  the  same 
presumptions  shall  be  entertained  in  favor  of  the  validity  of  the  tax 
and  tax  proceedings  as  in  favor  of  a  judgment  and  execution. 

The  warrant  of  the  county  treasurer  delivered  to  the  sheriff  as  re- 
quired by  the  preceding  section  has  all  the  force  and  effect  of  an  execu- 
tion and  the  sheriff  may  levy  on  ahy  property  of  the  delinquent  tax 
payers  whether  real  or  personal  to  enforce  the  tax.  No  property  is  ex- 
empt from  seizure  and  sale  under  the  warrant  for  the  collection  of  de- 
linquent taxes.     State  v.  Whar-ton,  115  Wis.  463  of  Opinion. 

May  bo  charged  to  towns.  Sk(  tio.n  1128.  The  county  treasurer, 
after  one  year  from  the  time  any  delinquent  personal  property  tax  shall 
have  been  returned  to  his  office  by  the  treasurer  of  any  town  and  upon 
filing  in  his  office  the  affidavit  of  the  sheriff,  his  deputy  or  under- 
sheriff,  stating  that  such  tax  is  uncollectible,  shall  charge  the  same  back 
to  such  town,  city  or  village  and  certify  the  same  to  the  county  clerk, 
who  shall  add  the  same  to  the  next  county  tax  ai)i)ortioiud  thereto; 
but  If  any  such  tax  shall  be  thereafter  collected  by  the  county  treasurer 
the  amount  so  collected  shall  be  credited  to  such  town,  city  or  village. 

Under  Sec.  1186,  Stats.,  the  county  board  has  power  to  direct  a  re- 
assessment of  taxfs  justly  chargeable  upon  lands  in  all  cases  where 
under  Sec.  1184,  Stats.  18fiS,  the  county  is  liable  to  refund  Iho  money 
jjaid  it  on  account  of  the  invalidity  of  a  lax  certificate  or  tax  deed  due 
to  irregularities  in  the  tax  proceedings  and  embraces  a  case  where  a  tax 
Is  void  on  account  of  niisdoscripflon  in  assrssment  where  tlie  county 
Imard  can  ascertain  from  the  original  description  llio  lands  attempted 
to  bo  assessed.     Roberts  t'.   Waula  sha  (Jo.,  140  Wis.  593. 

See  also  sees.  1135,  1149  and  1155. 


154  •      Assessment  and  Tax  Laws. 

Payment  on  undivided  sliai'e;  apporllonment.  Section  1129.  Any 
person  may  discharge  the  taxes  on  any  parcel  of  land  returned  to  the 
county  treasurer  as  delinquent  or  on  any  part  thereof  or  undivided  share 
therein,  by  paying  the  same,  with  Interest  at  twelve  per  centum  from 
the  first  day  of  January  previous  and  all  lawful  charges  thereon,  to 
such  county  treasurer  at  any  time  before  the  same  shall  be  sold  as 
hereinafter  provided;  and  upon  such  payment  the  treasurer  shall  exe- 
cute duplicate  receipts  therefor,  countersigned  by  the  county  clerk, 
showing  the  name  of  the  person  paying  the  same,  the  date  of  the  re- 
ceipt, the  description  of  the  property  on  which  the  tax  was  paid  and  the 
aggregate  amount  of  taxes,  interest,  costs  and  charges  paid,  one  of  which 
shall  be  delivered  to  such  person  and  the  other  filed  by  the  county  clerk; 
provided,  that  when  an  application  is  made  to  the  county  treasurer  for 
the  payment  of  the  taxes  upon  any  part  or  portion  of  any  lot  or  parcel 
of  land  assessed  as  a  whole,  but  which  is  owned  in  severalty,  such 
treasurer,  before  making  a  receipt  for  the  taxes  upon  such  part  or  por- 
tion thereof,  may  ascertain  by  alTidavits  or  by  actual  view  the  true  pro- 
portion of  taxes  chargeable  to  the  part  on  which  the  tax  is  sought  to  be 
paid,  and  the  amount  so  found  shall  be  deemed  to  be  the  amount  of 
taxes  chargeable  thereto. 

For  a  corresponding  provision  relating  to  the  payment  of  taxes  on  an 
undivided  or  several  interests  in  real  estate  assessed  as  a  unit,  see  sec- 
tion 1093,  page  133,  supra. 

The  five  per  cent  collector's  fees  included  in  the  amount  paid  to  the 
county  treasurer  belong  to  the  county.  Supervisors  v.  Hackett,  21  Wis. 
613. 

THE    ADVERTISEMENT    OF    ItEAL    ESTATE    FOK    SALE    FOK    TAXES. 

List  of  delinquent  lands;  notice  of  sale;  illegal  publication.  Sec- 
tion 113  0.  The  county  treasurer  shall,  on  the  fourth  Monday  of 
April  in  each  year,  make  out  a  statement  of  all  lands  upon  which  the 
taxes  have  been  returned  as  delinquent  and  which  then  remain  unpaid, 
except  pubLc  lands  held  on  contract  and  lands  mortgaged  to  the  state, 
containing  a  brief  description  thereof,  with  an  accompanying  notice 
stating  that  so  much  of  each  tract  or  parcel  of  land  described  in  said 
statement  as  may  be  necessary  therefor  will,  on  the  second  Tuesday  in 
June  next  thereafter  and  the  next  succeeding  days,  be  sold  by  him  at 
public  auction  at  some  public  place,  naming  the  same,  at  the  seat  of 
justice  of  the  county,  for  the  payment  of  taxes,  interest  and  charges 
thereon;  and  if  in  any  county  no  seat  of  justice  shall  be  established 
then  at  such  public  place  therein  as  he  may  select;  and  cause  such 
statement  and  notice  to  be  published  in  a  newspaper  printed  in  his 
county,  if  there  be  one,  and  if  there  be  none,  then  in  a  newspaper 
printed  in  an  adjoining  county,  if  there  be  one,  but  if  there  be  no  news- 
paper printed  in  the  same  or  an  adjoining  county,  then  such  state- 
ment and  notice  shall  be  published  in  the  official  state  paper,  which 
statement  and  notice  shall  in  all  cases  be  published  once  in  each  week 
for  four  successive  weeks  prior  to  said  second  Tuesday  in  June;  and 
such  treasurer  shall  also,  at  least  four  weeks  previous  to   said   day. 


Notice  of  Tax  Sale.  155 

cause  lo  be  posted  up  copies  of  said  statement  and  notice  in  at  least 
four  public  places  in  such  county,  one  of  which  copies  shall  be  posted 
up  in  some  conspicuous  place  in  his  ofhce;  but  it  shall  be  unlawful  for 
any  county  treasurer  to  publish  such  statement  and  notice  in  any  news- 
paper in  his  county  that  has  not  been  regularly  and  continuously  pub- 
lished in  such  county  once  in  each  calendar  week  for  at  least  two  years 
immediately  before  the  date  of  such  notice,  if  there  be  a  newspaper 
which  has  been  so  published  in  such  county;  and  any  county  treasurer 
who  shall  violate  the  provisions  of  this  section  shall  forfeit  a  sum  equal 
to  the  fees  allowed  by  law  for  such  publications,  to  be  sued  for  and  re- 
covered in  a  civil  action  brought  in  the  name  of  the  state  of  Wiscon- 
sin, one-half  of  such  penalty  to  be  paid  to  the  informant  and  the  other 
half  into  the,  school  fund.  And  it  is  hereby  made  the  duty  of  the  dis- 
trict attorney  of  the  proper  county,  on  complaint  being  made,  to  prose- 
cute such  action;  provided,  no  county  treasurer  shall  be  liable  to  any 
penalty  or  to  the  forfeiture  of  any  sum  whatever  for  causing  such 
publication  to  be  made  in  a  weekly  newspaper  published  in  such  county 
for  two  years  or  more  next  prior  to  the  date  of  said  treasurer's  state- 
ment and  notice  when,  by  reason  of  accident  or  other  cause,  more  than 
one  week  has  intervened  between  the  dates  of  its  actual  issue  to  sub- 
scribers, if  such  delay  at  any  time  shall  not  have  exceeded  three  days, 
but  every  such  newspaper,  for  all  the  purposes  of  this  section,  shall  be 
deemed  to  have  been  regularly  published  once  in  each  week  as  herein- 
before provided;  provided  further,  that  when  any  new  county  shall 
have  been  formed  and  organized  the  provisions  of  this  section  concern- 
ing the  competency  of  newspapers  to  publish  the  county  treasurer's 
statement  and  notice  herein  provided  for  shall  apply  to  any  newspaper 
or  newspapers  which  shall  have  been  regularly  and  continuously  pub- 
lished within  the  territorial  limits  of  such  county  for  two  years  previ- 
ous to  its  formation  and  organization. 

Date  of  preparing  statement  and  notice  of  sale  changed  from  the  first 
to  the  fourth  Monday  of  April,  ayd  date  of  sale  changed  from  the  third 
Tuesday  in  May  to  the  second  Tuesday  in  June  by  Chapter  140,  laws  of 
1915. 

Notice  of  sale.  See  section  1132,  note.  If  the  notice  be  not  signed 
by  the  treasurer  the  sale  is  void.     Hurt  v.  ^mith,  44  Wis.  213. 

A  publication  for  twenty-six  days  is  insufficient  and  the  tax  due 
thereby  avoided.     Eaton  v.  Lyman,  33  Wis.  34. 

Court  derisions,  Wh^rc  the  affidavit  of  posting  stated  a  posting  in 
four  public  places,  but  not  that  one  copy  was  posted  in  some  conspic- 
uous place  in  tlie  county  treasurer's  office,  the  deed  was  held  invalid, 
it  being  presumed  that  this  was  the  only  proof  on  file.  Jarvis  v. 
Silliman,  21  Wis.  600.  Where  the  affidavit  stated  a  posting  of  one 
copy  at  the  office  of  county  treasurer,  bcld  fatally  defective.  Hilgers 
V.  Quinney,  51  Wis.  62. 

A  certificate  and  deed  are  Invalidated  by  a  finding  that  there  was 
no  proof  that  tlie  notice  of  sale  was  posted  in  the  treasurer's  office. 
Morrow  v.   Landrr,  11   Wis.   77. 

The  county  board  has  no  i)Ower  to  absolve  the  treasurer  from  the 
performance  of  any  duty  imposed  upon  him  by  this,  seition;  he  must 
proceed  to  advertise  and   sell   lands  relurnfd  as  delinquent,   notwith 


156  Assessment  and  Tax  Laws. 

standing  the  board  has  assumed  to  remit  the  taxes  thereon.  For 
failing  so  to  do  he  is  liable  to  persons  injured.  Crandon  v.  Forest  Co., 
91  Wis.  239. 

The  last  publication  refers  to  the  last  issue  of  the  paper  in  which 
the  statement  and  notice  were  legally  published  and  not  to  the  com- 
pleted period  ot  publication.  Chippewa  River  Land  Co.  v.  J.  L.  Gates 
L.  Co.,  118  Wis.  345,  Pinkerton  v.  J.  L.  Gates  Co.  118  Wis.  514. 

A  notice  of  the  sale  of  land  for  taxes  which  stated  that  the  sale 
would  be  in  a  certain  town  but  without  stating  where  such  sale  would 
take  place,  does  not  name  the  public  place  where  the  sale  is  to  be 
made  as  required  by  this  section.  Midlothian  iron  Mining  Co.,  v. 
Dahlby,  108  Wis.  195. 

A  tax  deed  reciting  that  the  sale  was  made  at  the  office  of  the  county 
treasurer  shows  a  valid  sale.  Washburn  Land  Co.  v.  Railway  Co., 
124  Wis.  305. 

Contracts;  bids;  bond;  forfeiture.  Section  1131.  In  every  county 
where  the  number  of  the  descriptions  in  the  list  of  lands  to  be  adver- 
tised for  sale  for  the  nonpayment  of  taxes  by  the  county  treasurer  shall 
exceed  four  thousand  the  county  treasurer  shall  let  by  contract  the  pub- 
lication of  such  list  to  the  lowest  bidder,  upon  a  notice  written  or 
printed,  to  be  delivered  to  and  left  with  the  publisher  or  one  of  the 
publishers  of  each  newspaper  in  his  county  at  least  five  days  prior  to 
the  time  at  which  such  contract  shall  be  let;  but  no  such  contract 
shall  be  made  to  publish  such  list  in  any  newspaper  which  has  not  been 
regularly  and  continuously  published  once  in  each  week  in  such  county 
for  at  least  two  years  prior  to  the  time  at  which  such  publication  shall 
be  by  law  required  to  be  made  unless  there  be  no  such  newspaper  so 
published  in  such  county;  and  the  contract  price  for  the  publication  of 
such  list  shall  in  no  case  exceed  the  amount  now  or  which  shall  be 
hereafter  prescribed  by  law  as  the  maximum  price  for  publishing  such 
list.  All  bids  shall  be  written  and  sealed  and  accompanied  by  a  good 
and  sufficient  bond,  in  the  sum  of  at  least  five  thousand  dollars,  condi- 
tioned that  the  work  will  be  promptly  performed.  Any  county  treasurer 
who  shall  wilfully  refuse  or  neglect  to  perform  any  duty  enjoined  by 
this  section  or  who  shall  keep  back  and  not  report  any  delinquent  lands 
for  the  purpose  of  avoiding  the  provisions  of  this  section  shall  forfeit 
the  full  amount  of  his  official  bond,  one-half  of  which  when  collected 
shall  be  paid  to  the  person  prosecuting  therefor  and  the  residue  shall 
be  paid  into  the  treasury  of  the  county  for  the  use  of  the  school  fund; 
provided,  that  when  any  new  county  shall  have  been  formed  and  organ- 
ized the  provisions  of  this  section  shall  apply  to  any  newspaper  or  news- 
papers which  may  have  been  regularly  and  continuously  published 
within  the  territorial  limits  of  such  new  county  for  two  years  previous 
to  the  formation  and  organization  of  such  new  county. 

Section  675  of  the  statutes  authorizes  county  boards  to  provide  for 
publication  of  official  proceedings  including  notices  of  tax  sales  in 
newspapers  printed  in  a  foreign  language,  provided  that  such  notices 
be  also  published  in  the  English  language. 

For  discussion  of  the  question  of  the  publication  of  legal  notices  in  a 
foreign  language,  see  State  v.  Chamberlin,  99  Wis.  503;  Hyman  v. 
Susemihl,  137  Wi#  296.  For  special  provision  relating  to  notice  of  tax 
sale  in  the  city  of  Milwaukee,  see  next  section. 


Notice  of  Tax  Sale.  157 

Notice  of  tax  sales  in  cities  of  the  first  class.  Section  1131a.  In 
all  counties  containing  a  city  of  the  first  class  the  statement  and  de- 
scription, provided  for  in  section  1130  of  the  statutes,  of  lands  upon 
which  taxes  have  been  returned  as  delinquent,  shall  not  be  published 
as  provided  in  sections  1130  and  1131  of  the  statutes,  but  it  shall  be 
sufficient  In  such  counties  to  publish  a  notice,  once  each  week  for  four 
successive  weeks,  in  three  daily  newspapers  published  in  the  English. 
German  and  Polish  language  stating  that  all  tracts  or  parcels  of  land 
upon  which  the  taxes  remain  unpaid  will  be  sold  at  a  time  and  place 
specified  in  such  notice,  which  time  and  place  shall  be  the  same  as  Is 
provided  in  section  1130  of  the  statutes. 

Affidavits  of  publication  and  posting.  Section  1132.  Every  printer 
who  shall  publish  such  statement  and  notice  shall,  Immediately  after 
the  last  publication  thereof,  transmit  to  the  treasurer  of  the  proper 
county  an  affidavit  of  such  publication  made  by  some  person  to  whom 
the  fact  of  publication  shall  be  known:  and  no  printer  shall  be  paid  for 
publishing  any  such  statement  and  notice  who  shall  fall  to  so  transmit 
such  affidavit  on  or  before  the  date  fixed  for  such  sale;  and  the  county 
treasurer  shall  also  make  or  cause  to  be  made  an  affidavit  or  affidavits 
of  the  posting  of  such  statement  and  notice  as  above  required,  which 
affidavits  together  with  the  affidavit  of  publication,  shall  be  carefully 
preserved  by  him  and  deposited  as  hereinafter  specified. 

If  no  affidavit  of  the  posting  is  made  the  sale  Is  void.  Pirr  v.  Onrldn 
Co..  93  Wis.  463.  The  want  of  an  affidavit  of  posting  cannot  be  sup- 
plied by  parol,  though  the  nostine:  was  actually  done  according  to  law. 
Tvrr.tlir  r.  ftvaiildiva.  32  Wis.   341. 

The  affidavit  should  show  how  long  before  the  sale  the  notice  was 
posted.  Hcvitt  v.  ButtrrHrld.  ¥>2  Wis.  384.  It  must  state  that  It  was 
posted  at  least  twenty-eight  days  before.     Wnrrl  v.  WaJfrr.t.  (i3  Wis.  39. 

An  affidavit  of  the  county  treasurer  under  this  section  which  omitted 
to  state  In  which  county  the  notices  were  posted,  and  which  stated  that 
the  notices  were  posted  in  a  conspicuous  place  at  certain  street  corners, 
was  held  defective  for  the  failure  to  state  the  county  and  because  a 
conspicuous  place  was  held  to  be  not  necessarily  a  public  place. 
Myrick  v.  Kahle,  120  Wis.  57. 

Note  by  commission.  Prior  to  1905  this  section  required  the  printer 
to  file  the  affidavit  within  six  days  after  the  last  publioatlon,  and 
provided  that  In  case  of  failure  to  do  so,  the  printing  fee  should  not 
he  paid.  In  this  state  of  the  law,  the  Inclusion  of  the  printer's  fee  in 
the  certificate  of  tax  sale  was  held  fatal  to  the  tax  deed  based  thereon. 
Chippeirn  Land  Co.  v.  J.  L.  C.ntes  Co..  118  Wis.  345.  But  under  the 
amendment  requiring  the  affidavit  of  publication  to  be  filed  "on  or 
before  the  date  fixed  for  surh  sale,"  the  filing  of  such  affidavit  any 
time  before  the  date  of  sale  Is  probably  suffirient. 

Section  n32a  created  by  Chapter  35,  100.',  validating  payments  made 
to  printpr.s  prior  therefo,  notwithstanding  failure  to  file  the  affidavit 
of  publleaflon  within  the  time  required,  was  repealed  by  Chap.  079, 
1919,  as  obsolete. 

Fee  for  advertising.  Skction  1133.  1.  The  printer  who  shall  pub- 
lish the  list  and  notire  of  sale  of  lands  for  taxes  shall  receive  for  all 


158  Assessment  and  Tax  Laws. 

insertions  not  to  exceed  twenty-five  cents  for  each  tract  or  lot  of  land 
in  such  list  not  exceeding  one  thousand  and  fifteen  cents  for  each  tract 
or  lot  of  land  in  such  list  in  excess  of  one  thousand,  except  that  when 
the  same  is  published  under  contract,  as  provided  in  section  1131,  he 
shall  receive  the  compensation  fixed  by  such  contract  and  no  more. 
The  compensation  paid  for  such  publication  shall  in  all  cases  be  ap- 
portioned equally  upon  the  several  parcels  of  land  advertised;  and 
whenever  such  list  of  lands  shall  also  be  published  in  a  newspaper 
published  in  any  other  than  the  English  language,  in  pursuance  of  an 
order  of  the  county  board  made  in  accordance  with  the  provisions  of 
section  675,  the  compensation  paid  for  such  publication  shall  also  be 
apportioned  equally  upon  the  several  parcels  of  land  advertised. 

2.  When  the  list  of  lands  above  referred  to  shall  not  exceed  one  hun- 
dred parcels  in  number  then  the  compensation  for  the  publication  of 
the  same  shall  be  at  the  rate  of  sixty  cents  per  folio  for  the  first  in- 
sertion and  thirty-five  cents  per  folio  for  each  subsequent  insertion 
and  the  compensation  for  such  publication  shall  be  apportioned  equally 
upon  the  several  parcels  of  land  advertised. 

The  legislature  may  change  such  fees  although  contracts  between 
counties  and  individuals  may  be  thereby  affected.  Pott  v.  Supervisors, 
25  Wis.  506. 

Officers  not  to  be  interested.  Section  1134.  It  shall  be  unlawful 
for  any  town  or  county  officer  or  county  board  to  make  any  contract 
or  agreement  with  the  printer  or  any  other  person  by  which  the  said 
fees  or  compensation  or  any  part  thereof,  or  the  fees  and  compensa- 
tion hereinafter  provided  for  the  publication  of  the  notice  of  the  time 
when  redemption  of  lands  sold  for  taxes  will  expire  or  any  part 
thereof,  may  or  shall,  directly  or  indirectly,  inure  to  the  use  or  benefit 
of  any  such  town  or  county  officer;  and  if  any  such  officer  or  printer 
shall  violate  the  provisions  of  this  section  he  shall  forfeit  not  less  than 
two  hundred  and  fifty  nor  more  than  one  thousand  dollars. 


SALE   OE   RE.\L    EST.XTE    FOR    TAXES. 

How  made.  Section  113  5.  On  the  day  designated  in  the  notice 
of  sale  the  several  county  treasurers  shall  commence  the  sale  of  those 
lands  on  which  the  taxes,  interest  and  charges  shall  not  have  been 
paid  and  shall  continue  the  same  from  day  to  day,  Sundays  excepted, 
until  so  much  of  each  parcel  thereof  shall  be  sold  as  shall  be  sufficient 
to  pay  the  taxes,  interest  at  the  rate  of  twelve  per  centum  per  annum 
upon  the  amount  of  such  taxes  and  collector's  fees  from  the  first  day 
of  January  next  preceding  the  day  of  sale,  and  charges  thereon,  and 
all  moneys  received  on  such  sale  shall  be  paid  into  the  county  treas- 
ury; but  if  the  treasurer  shall  discover  before  the  sale  that  on  accoutit 
of  irregular  assessment  or  for  any  other  error  any  of  said  lands  ought 
not  to  be  sold,  he  shall  not  offer  the  same  for  sale,  and  report  the 
lands  so  Avithheld  from  sale  to  the  county  board  at  the  next  session 
thereof  with  his  reasons  for  withholding  the  same. 


Tax  Sale.  153 

We  have  been  unable  to  find  any  judicial  construction  of  this  section. 
In  view  of  the  rule  applicable  to  the  collection  of  personal  property 
taxes  requiring  the  taxpayer  to  pay  the  tax  under  protest  and  then  apply 
for  refund  and  the  corresponding  provisions  requiring  owners  of 
real  estate  to  pay  the  amount  of  taxes  properly  chargeable  thereto  as  a 
condition  of  relief  and  the  liberal  provisions  for  refund  prescribed  by 
sections  1164  and  11S4.  it  would  seem  that  land  should  not  be  withheld 
from  sale  except  on  positive  information  and  for  substantial  reasons. 
If  the  property  was  exempt  from  taxation  or  taxes  have  been  paid 
thereon,  the  land  should,  of  course,  be  withheld  from  sale.  In  all  other 
cases  it  is  believed  that  public  policy  would  be  best  served  and  the 
rights  of  taxpayers  sufficiently  protected  by  following  the  regular  course 
for  the  collection  of  the  tax,  and  remitting  the  taxpayer  to  the  ordi- 
nary remedies  for  recovery  of  illegal  taxes. 

Who  to  be  purchaser;  order  of  sale.  Skctio:^  1136.  The  person 
olfering  at  such  sale  to  pay  the  taxes,  interest  and  charges  on  any  tract 
of  land  for  the  least  quantity  thereof  shall  be  the  purchaser  of  such 
quantity,  which  shall  be  taken  from  the  north  side  or  end  of  such 
tract,  and  shall  be  bounded  on  the  south  by  a  line  running  parallel  with 
the  northerly  line  thereof,  if  such  line  be  a  single  straight  line,  other- 
wise the  south  line  of  the  portion  so  sold  shall  run  due  east  and  west: 
and  in  case  no  bid  be  made  for  the  payment  of  the  taxes,  interest  and 
charges  on  any  such  tract  of  land  for  a  portion  thereof  then  the  whole 
of  such  tract  shall  be  sold. 

A  municipal  corporation  cannot  purchase  at  a  tax  sale  without  spe- 
cial statutory  authority,  which  must  be  strictly  construed  and  strictlv 
pursued.  Knox  v.  Peterson.  21  Wis.  247;  Eaton  v.  Supervisors.  44  Id. 
489.  Counties,  cities  and  villages,  and  other  municipal  corporations 
so  called,  but  not  towns  or  school  districts,  can  purchase  at  tax  sales. 
Ibid.  Nor  can  a  town  be  an  assignee  of  a  tax  certificate.  See  section 
1140,  note. 

Payment.  Section  1137.  The  county  treasurer  may,  in  his  dis- 
cretion, require  immediate  payment  of  every  person  to  whom  any  such 
tract  or  parcel  thereof  shall  be  struck  off;  and  In  all  cases  where  the 
payment  is  not  made  within  twenty-four  hours  after  the  bid  he  may 
declare  such  bid  canceled  and  sell  the  land  again  or  may  sue  the  pur- 
chaser for  the  purchase  money  and  recover  the  same,  with  costs  and 
ten  per  cent  damages;  and  any  person  so  neglecting  or  refusing  to 
make  payment  shall  not  be  entitled  after  such  neglect  to  have  any  bid 
made  by  him  received  by  the  treasurer  during  such  sale. 

The  treasurer  cannot  sell  or  assign  certificates  except   for  cash.     An 
exectitory  contract  for  their  sale  is  void.     Fimith  r.  Super vianrs.  44  Wis 
86.    A  stipulation  to  credit  renders  the  sale  invalid  against  the  ownrr  of 
the  land.     Cvshinq  v.  TjOnrj fellow.  26  Me.  306. 

When  treasurer  to  buy.  Rkctiox  1138.  If  any  tract  of  land  can- 
not be  sold  for  the  amount  of  taxes,  interest  and  charges  thereon  it 
ghall  be  passed  over  for  the  time  being,  but  shall,  before  the  close  of  the 
sale,  be  re  offored  for  sale;  and  If  the  same  cannot  be  sold  for  the 
amount  aforesaid  the  county  treasurer  shall  bid  off  the  same  for  tbe 
county  for  such  amount. 


160  Assessment  and  Tax  Laws. 

Municipal  corporations  cannot  purchase  at  tax  sales  or  become  as- 
signees of  tax  certificates  without  express  statutory  authority.  Eaton 
V.  Supervisors,  44  Wis.  489;  Wright  v.  Zcttcl  60  Wis.  168. 

The  statutory  authority  of  the  county  or  other  municipal  corporation 
to  purchase  at  tax  sale  must  be  strictly  pursued.  It  cannot  purchase 
jointly  with  an  individual.  A  deed  showing  a  sale  to  the  county  and 
an  individual  is  void  on  its  face.  Sprague  v.  Coenen,  30  Wis.  209; 
Hunt  V.  Stenson,  101  Wis.  556. 

The  statute  clearly  gives  the  county  treasurer  authority  to  purchase 
for  the  use  of  the  county.    Jenks  v.  Racine,  50  Wis.  318. 

Cities  bidding  in  at  tax  sales.  Section  1138a.  1.  If,  at  any  sale 
in  any  city  in  this  state,  whether  organized  under  general  law  or  spe- 
cial charter,  of  real  or  personal  property  for  taxes  or  assessments,  no 
bid  shall  be  made  for  any  parcel  of  land,  or  for  any  goods  and  chattels, 
the  same  shall  be  struck  off  to  the  city,  and  thereupon  the  city  shall 
receive  in  its  corporate  name  a  certificate  of  the  sale  thereof,  and  shall 
be  vested  with  the  same  rights  as  other  purchasers  are.  If  the  city 
shall  be  purchaser  of  any  personal  property  by  virtue  of  this  chapter, 
the  treasurer  shall  have  the  power  to  sell  the  same  at  public  sale,  and 
in  case  the  city  shall  become  the  purchaser  of  any  real  estate  at  any 
tax  sale,  the  treasurer  is  authorized  to  sell  the  certificates  issued  there- 
for for  the  amount  of  such  sale  and  interest  at  ten  per  centum  per  an- 
num, and  to  indorse  and  transfer  such  certificates  to  the  purchasers. 

2.  All  acts  or  parts  of  acts,  including  the  provisions  of  any  city  char- 
ter, which  are  contrary  to  the  provisions  of  this  section  are  repealed. 

Countj'  may  purchase  on  tax  sales.  Section  1138m.  The  county 
board  of  any  county  may  authorize  and  direct  the  county  treasurer  to 
bid  in  and  become  the  purchaser  of  any  or  all  such  lands  as  are  sold 
for  general  taxes  only  for  the  amount  of  such  general  taxes,  interest 
and  charges  remaining  unpaid  thereon,  excepting  such  lands  against 
which  there  are  outstanding  certificates  of  sale.  All  laws  relating  to 
the  sale  or  purchase  of  lands  sold  for  the  nonpayment  of  such  taxes, 
and  to  the  redemption  of  such  lands,  shall  apply  and  be  deemed  to 
relate  to  the  sale  or  purchase  of  such  lands  by  the  county. 

Created  by  Chapter  268,  laws  of  1917. 

Mistake  not  to  affect  sale.  Section  1139.  When  any  land  is 
offered  for  sale  for  any  taxes  It  shall  not  be  necessary  to  sell  the  same 
as  the  property  of  any  particular  person;  and  if  it  should  be  sold  as 
the  property  of  any  such  person  no  misnomer  of  the  owner  or  sup- 
posed owner  or  other  mistake  respecting  the  ownership  of  such  land 
shall  ever  affect  the  sale  or  render  it  void  or  voidable. 

Certificate  of  sale;  may  be  assigned  and  recorded.  Section  1140. 
The  county  treasurer  shall  give  to  each  purchaser  on  the  payment  of 
his  bid,  and  if  the  same  be  struck  off  to  the  county,  then  to  the  county, 
a  certificate  dated  the  day  of  the  sale,  describing  the  lands  purchased^ 
the  amount  paid  therefor,  the  rate  of  interest  thereon  and  the  time 
when  the  purchaser  will  be  entitled  to  a  deed;  which  certificate  shall 
be  substantially  in  the  following  form,  to  wit: 


Tax  Certificate.  161 


State  of  Wiscoxsix,    ) 


ss. 
County,  \ 


County  Treasurer's  Office, A.  D.  19 . 


I county  treasurer  of  the  county  of  ....,  In  said  state, 

do   hereby   certify   that   I   did  at  public  auction,   pursuant   to   notice 

given  as  by  law  required,  on  this day  of  ....,  sell  to  A.  B.   (or 

the  county  of  . . . . )  the  lands  herein  described  for  the  sum  of  .... 
dollars  and  ....  cents,  said  sum  being  the  amount  due  and  unpaid  for 
taxes,  interest  and. charges  on  said  land  for  the  year  of  our  Lord  one 
thousand  nine  hundred  and  . . . . ;  that  said  A.  B.,  his  heirs  or  assigns 
(or  said  county  or  assigns),  will,  therefore,  be  entitled  to  a  deed  of 
conveyance  of  said  lands  in  three  years  from  this  date,  unless  sooner 
redeemed  from  such  sale  according  to  law,  and  the  rate  of  interest 
in  case  of  redemption  shall  be  ....  per  cent  per  annum.  Said  lands 
are  described  as  follows,  with  sums  for  which  each  tract  was  sold  set 
opposite  to  each  description,  that  is  to  say:  (Here  insert  description, 
and  separately  the  amount  bid  on  each  tract.)  A.  B.,  County  Treasurer. 

Any  such  certificate  may  be  assigned  by  the  purchaser  by  writing 
his  name  in  blank  on  the  back  thereof,  and  by  the  county  treasurer  or 
county  clerk  in  like  manner,  with  his  official  character  added,  or  any 
person's  interest  therein  may  be  transferred  by  a  written  assignment 
indorsed  upon  or  attached  to  the  same.  Any  assignment  of  such  certifi- 
cate after  the  first  may  be  made  by  the  delivery  of  the  certificate 
without  any  writing  or  other  indorsement.  A  deed  may  be  issued  on 
such  assigned  certificate,  though  indorsed  or  delivered  to  the  owner 
and  holder  thereof,  and  possession  of  the  same,  together  with  the  affi- 
davit now  required  by  law,  shall  be  sufficient  evidence  of  the  owner- 
ship of  such  certificate.  And  the  county  treasurer  or  county  clerk, 
whichever  of  them  shall,  by  the  county  board  in  pursuance  of  section 
1193,  be  authorized  to  sell  and  assign  any  tax  certificates  owned  by 
such  county,  shall  make  and  keep  on  file  in  his  office  a  careful  and 
accurate  list  of  all  such  tax  certificates  struck  off  to  or  owned  by 
such  county,  and  he  shall  note  upon  such  list,  at  the  time  of  the  sale 
or  assignment  of  any  such  certificate,  the  time  when  and  the  person 
to  whom  the  same  is  assigned.  All  such  certificates  and  assignments 
thereof,  when  such  assignments  are  duly  sealed,  duly  attested  by  two 
subscribing  witnesses  and  acknowledged,  may  be  recorded  in  the  office 
of  the  register  of  deeds  of  the  proper  county  with  the  same  effect  as 
other  records  therein. 

Under  the  present  statute,  tax  certificates  can  only  bo  assigned  by 
the  purchaser  by  endorsement  in  writing.  Certificates  purchased  by 
the  county  may  be  assigned  by  the  treasurer  or  county  clerk  with  his 
official  signature  added  but  aRsi^jnmcnts  after  the  first  may  be  made, 
by  delivery  without  assignment. 

C'ourr  derisions.  The  statutfiry  methods  under  the  tax  laws  for 
taking  property  from  tlifi.  owner  for  nonpayment  of  tax  thereon  must 
be  strictly   pursufd;   yet   fax  deeds  arc  (o  be  construed  by  the  sanio 


162  Assessment  and  Tax  Laws. 

rules  as  other  deeds,  reasonable  presumptions  are  to  be  indulged  in, 
immaterial  blunders  and  omissions  ignored,  and  of  two  constructions, 
the  one  that  will  support  the  deed  is  to  be  preferred  to  one  that  will 
defeat  it.     Hunt  v.  Stcnson,  101  Wis.  556. 

A  tax  deed  will  be  void  as  to  tfie  original  owner  if  it  be  issued  to 
one  to  whom  the  certificate  was  never  assigned.  Breutzer  v.  Smith, 
56  Wis.  292. 

The  holder  of  a  void  certificate  cannot  recover  of  the  county  the 
amount  paid  therefor  when  lands  have  been  sold  to  the  county  with- 
out issuing  an  assignment  as  provided  in  this  section.  Gruger  v. 
Supervisors,  44  Wis.  605. 

Inclusion  in  the  certificate  of  the  certificate  fee  of  twenty-five  cents 
is  an  immaterial  irregularity  and  not  grounds  for  setting  aside  the 
certificate.     Chitypeica  Land  Co.  v.  J.  L.  Gates  Co.,  118  Wis.  345. 

A  certificate  issued  to  an  individual  and  the  county  jointly  is  void. 
Spraguc  v.  Coenen,  30  Wis.  209. 

But  where  the  recital  can  be  construed  as  a  separate  sale  of  differ- 
ent parcels,  some  to  an  individual  and  some  to  the  countyf  the  deed  is 
valid.     H^lnt  v.  Stcnson,  101  Wis.  556. 

Pjxpeis,  stub  book  and  rolls  to  be  filed.  Section  1141.  Every 
county  treasurer  shall,  immediately  after  the  close  of  the  sale  of  any 
lands  for  taxes,  deposit  in  the  office  of  the  county  clerk  all  affidavits, 
notices  and  papers  in  relation  to  such  tax  sale  to  'be  filed  and  pre- 
served therein;  also  a  statement  containing  a  particular  description 
of  each  tract  or  parcel  thereof,  of  land  so  sold  by  him,  specifying  the 
name  of  the  person  to  whom  sold,  the  amount  for  which  the  same 
was  sold  and  the  name  of  the  owner,  if  known;  and  the  said  treasurer 
and  clerk  shall  each  record  such  statement  in  their  respective  offices. 
Said  treasurer  shall  also  file  with  the  county  clerk  the  stub  book,  tax 
roll  and  delinquent  return,  and  said  clerk  shall  preserve  and  file  the 
same  in  his  office. 

The  object  of  sections  1130,  1132,  and  1141  is  to  preserve  the  evi- 
dence of  posting  notices  of  sale  for  the  protection  of  interested  parties. 
Mijrick  V.  Kahle,  120  Wis.  57. 

This  section  is  directory  and  not  mandatory,  where  it  appeared  that 
the  treasurer  did  not  make  or  file  the  statements  required,  but  the  list 
of  the  land  sold  was  kept  in  the  county  clerk's  office  in  a  book  called 
the  sales  book  but  not  signed  by  the  treasurer,  the  deed  was  not 
thereby  invalidated.  The  case  of  Pier  v.  Oneida  Co.,  93  Wis.  463, 
was  based  on  other  irregularities  suflficient  to  invalidate  thedeed  and 
must  be  limited  to  them.     Allen   v.  Allen,  114  Wis.  615. 

Record  of  Jiflidavita  and  notices;  as  evidence.  Section  1141a. 
Every  county  clerk  in  this  state  shall,  at  the  expense  of  the  county, 
procure  a  record  book  and  record  therein  all  affidavits  and  notices 
hereafter  filed  in  his  oflfice  by  or  on  behalf  of  the  county  treasurer, 
pursuant  to  the  provisions  of  section  1141  of  the  statutes  and  the 
record  of  such  affidavits  and  notices  shall  "^be  received  in  evidence  in 
all  courts  and  proceedings  as  proof  of  the  matters  therein  contained 
with  like  effect  as  such  original  notices  or  affidavits. 

Sale  alter  injunction  dissolved.  Section  1142.  Whenever  any 
officer  shall  have  been  enjoined  from  selling  any  lands  subject  to  sale 


Tax  Certificates.  163 

for  unpaid  taxes  or  assessments  of  any  kind  or  nature  and  such  in- 
junction shall  have  been  dissolved,  if  such  taxes  or  assessments,  with 
interest  and  charges  thereon,  shall  remain  unpaid  for  thirty  days  after 
the  dissolution  of  such  injunction  such  officer  or  his  successor  shall, 
immediately  after  the  expiration  of  said  thirty  days,  give  notice  of 
the  time  and  place  of  the  sale  of  such  lands,  and  thereupon  sell  the 
same  for  such  unpaid  taxes  or  assessments,  interest  and  charges;  and 
interest  shall  be  charged  thereon  to  the  time  of  sale  at  the  rate  pro- 
vided by  law  for  interest  on  such  taxes  and  assessments  at  the  time 
of  granting  such  injunction;  and  in  giving  such  notices  and  in  making 
such  sale  he  shall  be  governed  in  all  respects  by  the  provisions  of  law 
which  may  then  be  in  force  concerning  sales  of  lands  for  taxes  so 
far  as  the  same  may  be  applicable.  The  effect  of  such  sale  shall  be 
the  same  as  of  other  sales  of  lands  for  taxes  by  such  officer;  and  the 
land  sold  may  be  redeemed  from  such  sale,  and  if  not  redeemed,  deeded 
in  like  manner  and  with  like  effect  as  may  be  provided  in  other  cases 
of  lands  sold  for  taxes. 

An  injunction  against  a  tax  sale  dismissed  for  want  of  prosecution 
(no  fault  of  the  plaintiff  being  shown)    is  not  a  bar  to  a  suit  to  set 
aside   the  tax   certificates,  after  reassessment,   by   the   same   plaintiff. 
l^prar  v.  Door  Co..  65  Wis.  298.     See  Hones  v.  Racine,  21  id.  514. 
91   Wis.   661. 

l>isqual:fication  of  officers.  Section  1143.  It  shall  not  be  lawful 
for  any  county  treasurer,  county  clerk,  any  of  their  deputies  or  clerks 
or  any  other  person  for  them  or  any  of  them  to  purchase,  directly 
or  indirectly,  property  sold  for  taxes  at  any  tax  sale,  or  to  purchase 
any  tax  certificate  or  tax  title  held  by  the  county  or  by  any  person  or 
persons  whomsoever,  except  for  and  on  behalf  of  the  county  as  provided 
by  law;  nor  shall  any  such  treasurer,  clerk,  any  of  their  deputies  or 
clerks  or  any  other  person  for  them  or  either  of  them  be  directly  or 
indirectly  interested  in  the  purchase  of  any  property  sold  as  afore- 
said at  any  tax  sale  or  in  the  purchase  of  any  tax  certificate  or  tax 
title  except  as  hereinbefore  provided;  and  any  such  certificate  or  title 
purchased  or  issued  or  any  purchase  of  property  made  contrary  to 
this  section  shall  be  null  and  void;  and  no  money  received  into  tlie 
county  treasury  for  any  such  tax  certificate  shall  be  refunded  lo  tlie 
purchaser  or  to  any  person  on  bis  behalf. 

Sucli  an  ofFicer,  cannot  while  in  odh  e,  purchase,  directly  or  indirectly, 
any  such  deed  or  certificate  issuetl  by  liis  county.  He  is  not.  however, 
prohibited  from  purchasing  any  issued  by  any  other  county.  Where 
an  act  creating  a  new  county  provides  that  tax  certififatcs  held  by 
the  old  county  on  lands  siluatetl  in  the  new  should  be  assigned  to 
the  latter  by  the  county  treasurer  of  the  fonner  siicli  treasurer  may, 
after  such  assignment,  purcha.se  sucli  certificates.  <;////«  ;/  v.  iJiilriiil. 
91  Wis.  601. 

A  deed  from  a  county  based  on  cotinly  tax  titles  wa.s  held  valid  on 
findings  and  evidence  showing  that  the  deputy  county  treasurer  was 
not  interested  in  the  purchase  from  the  county.  Md.rcii  v.  Sinumsnu, 
1P.0   Wis.   650,   110   N.   Y.   803. 


J.64*  Assessment  and  Tax  Laws. 


CHAPTER  XI 


MISCELLANEOUS  PROVISIONS;    DELINQUENT  TAXES  ON  PUB- 
LIC LANDS;    TAX  LIENS;    REFUND  OF  ILLEGAL  TAXES 

(Chap.  49  of  the  statutes,  sees.  1144-1164g,  inclusive.) 

liantls  acquired  by  state  are  not  subject  to  tax  sale.  iSection 
1149o.  (a)  It  shall  not  be  lawful  for  any  county,  city  or  village  trea- 
surer to  sell  any  lands  which  shall  have  been  acquired  by  the  state 
after  the  taxes  become  a  lien  thereon.  When  such  lands  shall  have 
been  returned  delinquent  to  the  county  treasurer  he  shall  certify  to 
the  commissioners  of  public  lands  a  description  thereof  together  with 
the  amount  of  taxes  charged  against  each  separate  description.  The 
commissioners  of  public  lands  within  ten  days  after  the  receipt  of 
such  certificate  from  the  county  treasurer  shall  consider  the  question 
of  whether  such  taxes  are  just  and  legal,  and  if  they  so  find  shall 
order  the  same  paid.  They  shall  transmit  a  certified  copy  of  their 
order  to  the  secretary  of  state,  and  upon  his  audit  and  warrant  drawn 
upon  the  state  treasurer  the  amount  of  said  taxes  shall  be  paid  out  of 
the  appropriation  provided  for  carrying  out  the  purposes  of  this 
section. 

(b)  No  tax  deed  shall  be  issued  upon  any  land  the  title  of  which 
shall  have  been  acquired  by  the  state  after  the  same  shall  have  been 
sold  for  taxes  and  a  tax  certificate  issued  thereon.  Upon  the  purchase 
by  the  state  of  any  lands  upon  which  there  are  tax  certificates  out- 
standing, the  state  department  or  agency  making  such  purchase  shall 
cause  the  amount  of  money  required  for  the  redemption  thereof  to  be 
paid  to  the  county  treasurer.  If  such  tax  certificates  shall  not  be  so 
redeemed,  the  owner  thereof  may  deposit  the  same  with  the  county 
clerk  who  shall  draw  an  order  upon  the  county  treasurer  for  an 
amount  necessary  to  redeem  the  same  and  payable  to  the  holder  of 
the  tax  certificate.  The  amount  of  such  order  shall  be  paid  by  the 
county  treasurer  and  deducted  by  him  in  his  next  settlement  with  the 
state  treasurer  for  state  taxes. 

(c)  Whenever,  in  any  action  brought  by  the  state  to  set  aside  tax 
deeds  outstanding  on  lands  owned  by  the  state,  the  court  shall,  as  a 
condition  of  relief,  order  a  certain  amount  to  be  paid  by  the  state,  the 
commissioners  of  public  lands  may  order  that  the  amount  required  by 
the  order  of  the  court  as  a  condition  of  relief  shall  be  paid  from  the 
slate   treasury.     A    certified   copy   of  their    order   shall    be    filed    with 


Delinquent  Taxes  on  State  Lands.  165 

the  secretary  of  state,  and  upon  his  audit  thereof  and  his  order  drawn 
on  the  state  treasurer  the  amount  shall  be  paid  to  the  clerk  of  the 
proper  court  or  such  other  person  as  directed  by  the  order  of  the 
court. 

(d)  The  commissioners  of  public  lands  are  authorized  and  empow- 
ered to  negotiate  with  such  parties  as  may  hold  tax  deeds  or  tax 
certificates  upon  any  of  the  public  domain,  and  if  the  holder  of  such 
tax  deed  or  deeds  or  tax  certificate  or  certificates  Is  willing  to  accept 
the  amount  of  the  taxes  and  interest  thereon  at  the  rate  prescribed 
by  section  1165.  or  if  lands  are  in  counties  where  the  rate  has  been 
changed  at  the  rate  fixed  by  the  county  board,  and  the  legal  charges 
paid  out  by  him  for  the  purpose  of  securing  said  tax  deed  or  tax 
certificate,  the  commissioners  of  public  lands  may,  by  their  order, 
direct  that  he  be  paid  such  sums  for  a  quitclaim  deed  of  such  lands 
or  for  the  surrender  of  such  certificate  or  certificates.  A  certified 
copy  of  such  order  may  be  filed  with  the  secretary  of  state,  and  upon 
his  audit  thereof  and  an  order  drawn  on  the  state  treasurer,  the  same 
shall  be  paid  to  the  person  or  persons  indicated  in  the  order  of  the 
commissioners   of   public   lands. 

Taxes  in  cities  and  villages,  how  collected.     Section  1150.     The 
warrant  for  the  collection  of  state  and  county  taxes  in  any  city  or 
village  which  by  its  charter  collects  taxes  independently  shall,  unless 
otherwise  provided,  be  made  out  and  signed  by  the  clerk  of  such  city 
or  village,  and  annexed  by  him  to  the  assessment  or  tax  roll  of  such 
city  or  village,  and  delivered  to  the  treasurer  thereof  for  collection, 
who  shall  proceed  in  the  collection  of  taxes  therein  specified  in  like 
manner  as   he  is  required  by  the  charter  of  such  city  or  village  to 
collect  city  or  village  taxes;  and  he  shall  make  returns  thereof  under 
oath,  with  the  said  assessment  or  tax  roll  of  such  city  or  village  an- 
nexed,  to  the   county   trea.surer,   and   pay   over  all   state   and   county 
taxes   collected   by   him  at   the   time  and  in  the  manner,  as  near  as 
practicable,  that  town  treasurers  are  required  to  make  their  returns 
of  uncollected  taxes  and  pay  over  the  state  and  county  taxes  collected 
by  them;   but  the  affidavit  to  be  attached  to  his  return  shall  conform 
to  the  duties   required   to  be  performed  by  him   in  the  collection  of 
taxes;    and   taxes    for   city,   village   or   other   local    purposes    may    be 
collected  together  with   the  state  and  county  taxes,  when  so  ordered 
by  the  common  council  of  such  city  or  the  board  of  trustees  of  such 
village  or  when  so  directed  to  be  by  law,  and  if  so  collected  they  shall 
be  set  down  in  one  or  more  separate  columns;   but  in  all  cases  tlie 
tax  for  the   support   of   the  common  schools   in   such   city   or  village, 
imposed  l)y  the  county  board  of  supervisors,  shall  be  levied  and  col- 
lected at  tlie  same  tiiiK-  with  the  state  and  county  taxes  and  retained 
by  the  treasurer  of  hucIi  city  or  village  and  paid  over  by  him  as  rc- 
riuired  by  law;   and  the  warrant  issued  to  such  treasurer  shall  be  so 
modified  as  to  conform  to  tlic  provisions  of  this  chapter;   and  every 
city  and  village  treasurer  acting  as  collector  of  taxes  uihIit  the  prnvi- 


.IGG  Assessment  and  Tax  Laws. 

sions  of  this  chapter  shall,  so  far  as  practicable,  unless  otherwise 
provided,  exercise  the  same  powers  and  perform  the  same  duties 
as  are  herein  conferred  upon  and  required  of  town  treasurers  and 
be  subject  to  the  same  penalties  and  liabilities  as  such  town  treasurers. 

Application  of  chapter  to  cities,  etc.  iSection  1151.  The  provis- 
ions of  this  chapter  relative  to  towns  and  town  treasurers  shall  apply 
to  cities  and  villages  and  the  treasurers  thereof,  when  the  same  are 
applicable,  unless  otherwise  provided;  but  whenever  a  village  con- 
stitutes a  part  of  a  town  it  shall,  for  the  purpose  of  raising  state, 
county  and  town  taxes,  ibe  regarded  as  a  part  of  the  town.  When  any 
territory  shall  be  detached  from  any  county,  town,  city,  village  or 
school  district  it  shall  in  no  manner  invalidate  or  interfere  with  the 
collection  of  taxes  in  such  territory,  but  they  shall  be  collected  and 
returns  made  as  if  the  territory   was  not  detached   therefrom. 

Neglect  to  elect  officers;  how  taxes  collected.  Section  1152.  When- 
ever the  people  of  any  territory  which  has  been  or  shall  hereafter  be 
set  off  as  a  separate  town  shall  neglect  or  refuse  to  elect  the  officers 
required  by  law  to  be  chosen  therein,  by  reason  whereof  the  property 
of  such  town  shall  fail  to  be  assessed  in  the  manner  provided  by  law, 
the  county  board  shall  issue  their  warrant  to  the  assessor  and  to  the 
treasurer  of  a  town  next  adjoining,  requiring  them  to  assess  and  col- 
lect respectively  the  amount  of  taxes  due  from  such  town  to  the  state 
and  county  till  an  election  shall  toe  held  therein;  and  thereupon  such 
assessor  and  treasurer  shall  severally  discharge  all  the  duties  in 
regard  to  the  assessment  and  collection  of  said  taxes  within  said  town 
that  would  have  devolved  upon  them  had  they  been  duly  elected 
assessor  and  treasurer  respectively  for  said  town;  and  for  any  mal- 
feasance in  respect  thereof  said  treasurer  shall  be  liable  on  his 
official  bond,  or  said  board  of  supervisors  may,  if  they  think  necessary, 
require  him  to  execute  a  new  bond  to  the  county  treasurer  in  such 
sum  and  with  such  surety  as  they  shall  direct. 

This  section  is  valid  and  does  not  violate  either  the  uniform  rule  of 
taxation  nor  the  uniformity  of  town  and  county  government  prescribed 
by  the  state  constitution,  nor  does  it  deprive  land  owners  of  their 
property  without  due  process  of  law  under  the  14th  amendment  of  the 
United  States  Constitution.     Strange  v.  Oconto  Land  Co.  136  Wis.  516. 

Mailing  statements  of  taxes  due.  Section  1152a.  The  treasurer 
of  any  town,  village  or  city,  except  cities  of  the  first  class,  while  the 
tax  roll  therefor  is  in  his  possession,  shall,  upon  request  therefor 
from  any  taxpayer,  forthwith  deliver  or  forward  by  mail  to  such 
taxpayer  a  statement  of  the  amount  of  taxes  due  upon  each  parcel 
or  tract  of  land  owned  by  such  taxpayer  and  situated  in  such  town, 
city  or  village,  and  in  case  the  tax  roll  has  been  delivered  to  the 
county  treasurer  of  any  county,  except  those  containing  a  population 
of  one  hundred  fifty  thousand  inhabitants  or  more,  then  and  in  such 


Who  Liable  for  Tax.  107 

case  the  county  treasurer  shall,  upon  request  therefor,  forthwith  per- 
form such  service. 

From  frequent  complaints  addressed  to  the  tax  commission  it  seems 
that  many  local  treasurers  fail  to  comply  with  the  requirements  of 
this  section.  Property  owners  are  entitled  to  know  the  amount  of 
taxes  charged  against  them  on  their  property  in  time  to  provide  for 
payment  of  the  same  and  it  is  the  plain  duty  of  local  treasurers  to 
furnish  such  information  when  requested.  A  strict  compliance  with 
section  1089  would  seem  to  require  them  to  furnish  this  information 
whether  requested  or  not.  That  section  provides  that  the  treasurer 
"shall  call  at  least  once  on  the  person  taxed  or  at  the  place  of  his 
usual  residence  if  within  the  town,  city  or  village  and  demand  pay- 
ment of  the  taxes  charged  to  him  on  such  roll."  While  the  treasurer 
is  not  required  to  call  on  non-resident  taxpayers,  this  section  plainly 
requires  him  to  furnish  them  a  statement  of  their  taxes. 

Ta.\es;  pajiuent  by  grantor  and  grantee.  Section  1153.  As  be- 
tween grantor  and  grantee  of  any  land,  when  there  is  no  express 
agreement  as  to  which  shall  pay  the  taxes  assessed  thereon  for  the 
year  in  which  the  conveyance  is  made,  if  such  land  is  conveyed  on  or 
before  the  first  day  of  December,  then  the  grantee  shall  pay  the  same; 
(but  if  conveyed  after  that  date,  then  the  grantor  shall  pay  them. 

This  section  goes  upon  the  theory  that  the  taxes  are  not  a  specific 
lien  upon  real  estate  until  the  tax  roll  is  completed  and  the  taxes 
extended  thereon.  A  grantor  is  not  liable  upon  a  covenant  against 
taxes  unless  they  have  been  extended  upon  the  roll  at  the  date  of  the 
conveyance.     Spear  r.  Door  Co.,  65  Wis.  298. 

Where  possession  is  surrendered  by  the  vendor  to  the  vendee,  and  the 

.  former  covenants  to  give  a  warranty  deed  free  of  all   incumbrances 

when   the  purchase   money   is   paid   or   secured,   the  vendee   is  liable- 

for  the  taxes  assessed  upon  the  land  after  taking  possession  thereof 

under  the   contract.     Williamson  i\   Necves,   94   Wis.   656,   665. 

Rights  of  occupiuit  who  has  paid  taxes.  Section  1154.  When  a 
tax  of  any  kind  on  any  real  estate  shall  have  been  paid  by  or  collected 
of  an  occupant  or  tenant  such  occupant  or  tenant  shall  be  entitled 
to  recover  from  the  person  under  whom  he  is  such  occupant  or 
tenant  the  amount  so  paid  by  him,  with  interest  thereon  at  the  rate 
of  twelve  per  cent  per  annum,  or  he  may  retain  the  same  from  any 
rent  due  or  owing  from  him  to  such  person  for  the  real  estate  on 
which  such  tax  was  paid,  unless  it  be  otherwise  provided  by  agree- 
ment between  such  parties. 

For  corresponding  provisions  relating  (o  the  roinibursonient  of  per- 
sons in  charge  or  possej-sion  of  personal  properly  and  assessed  for 
the  same,  see  sections  1011  to  1044c. 

(bounty  to  loluiul  unjust  tax.  Sixtion  1155.  If  any  i)orson,  within 
two  years  after  the  payment  of  any  state  or  county  tax  by  him,  can 
satisfactorily  show  to  the  county  board  that  the  same  was  improperly 
assessed  or  was  paid  by  mistake  when  it  was  not  justly  chargeable, 
the  said  board  sh.-ill  order  the  same  to  be  repaid  by  tlio  county  treas- 


168  Assessment  and  Tax  Laws. 

urer;  and  if  the  taxes  so  refunded  or  any  portion  thereof  be  properly 
chargeable  to  any  town,  city  or  village  it  shall  be  so  charged. 

Refunds  on  delinquent  taxes  made  by  the  county  board  were  properly 
credited  to  the  county  in  an  action  for  an  accounting  between  the 
town  and  the  county.  The  action  of  the  county  board  in  compromis- 
ing or  canceling  unpaid  delinquent  taxes,  or  ordering  that  outstanding 
certificates  be  transferred  at  less  than  their  face  value,  is  without 
authority  under  this  section  or  section  1184,  where  these  compromises 
were  not  made  as  authorized  by  section  1210g.  Spooncr  v.  WosJihurn 
Co.  124  Wis.  24. 

Cancellation  of  sales.  Section  1156.  If  the  county  treasurer  shall 
sell  any  parcel  of  land  for  taxes  which  shall  have  been  paid  before 
sale  the  county  clerk,  on  presentation  to  him  of  a  receipt  of  the  town 
or  county  treasurer  showing  that  such  taxes  have  been  so  paid,  shall 
enter  in  his  sales  book,  opposite  the  description  of  the  property  so 
sold,  the  fact  that  such  receipt  had  been  presented,  the  date  of  pres- 
entation and  by  whom  the  receipt  was  executed. 

Iioss  by  officers.  (Section  1157.  All  losses  that  may  be  sustained 
by  the  default  of  any  officer  of  any  town,  city  or  village  in  the  dis- 
charge of  the  duties  imposed  by  this  title  shall  be  chargeable  to  such 
town,  city  or  village;  and  all  losses  sustained  by  the  default  of  any 
county  officer  in  the  discharge  of  Such  duties  shall  be  chargeable  to 
such  county;  and  the  county  board  shall  add  all  such  losses  to  the 
next  year's  taxes  of  such  town,  city  or  village,  or  county,  as  the  case 
may  require. 

County  taxes  collected  by  a  town  treasurer  do  not  belong  to  the 
town  of  which  he  is  an  officer,  nor  is  he  an  agent  of  the  town  for  their 
collection,  but  an  agent  of  the  county.  Hence,  where  taxes  were  col- 
lected upon  lands  and  the  town  treasurer  returned  them  as  delinquent, 
the  lands  sold,  the  certificates  of  sale  declared  void  by  the  county 
board  and  the  money  paid  for  them  returned,  the  amount  refunded 
being  charged  back  to  the  town,  added  to  its  county  taxes  for  the 
next  year  and  collected  and  paid  to  the  county  treasurer,  the  town 
could  not  recover  the  amount,  though  it  was  wrongfully  collected: 
Wrsthoro  v.   Taj/lor  Co.  90  Wis.  355. 

Right.s  of  lionholtlev  who  pays  taxes.  Section  115  8.  Whenever 
any  person  having  any  lien  upon  any  real  estate,  obtained  pursuant 
to  law,  shall  have  paid  any  taxes  on  such  real  estate  or  shall  have 
redeemed  such  real  estate,  when  the  same  shall  have  been  sold  for 
taxes,  he  shall  have  a  further  lien  upon  such  real  estate  as  against 
the  person  under  whose  title  he  claims  such  first  lien  and  all  other 
persons  then  claiming  under  him  for  the  amount  of  money  so  paid, 
with  interest  at  the' rate  of  ten  per  cent  per  annum,  and  against  all 
other  persons  claiming  title  to  such  real  estate  under  such  person 
accruing  subsequently  to  the  time  of  recording  the  notice  hereinafter 
specified. 

The  purchase  of  land  at  a  tax  sale  by  a  mortgagee  for  himself  and 
taking  tax  certificates  thereon  must  be  regarded  as  for  the  protection 


Tax  Liens  169 

cf  the  ebtnte  and  the  mnttial  benefit  of  mortgagee  and  mortgagor; 
especially  in  view  of  sections  1158  to  1160,  providing  that  a  mortgagee 
can  pay  taxes  and  reimburse  himself  therefor.  Where  land  was  bid 
off  by  the  mortgagee  and  certificates  issued  to  him,  and  he  afterwards 
assigned  them  to  a  third  person,  who  took  a  tax  deed,  and  then  con- 
veyed the  land  to  the  mortgagee's  son,  held,  that  this  operated  as  a 
payment  of  the  taxes,  and  that  the  mortgagee  had  no  lien  upon  the  land 
against  the  owner  thereof.     Burchard  v.  Roberts,  70  Wis.  111. 

Purchase  of  tax  certificate  amounts  to  a  payment  of  the  taxes  for 
the  protection  of  the  estate,  and  the  purchaser  simply  acquires  the 
"further  lien"  upon  the  land  as  against  a  mortgagor  and  all  persons 
claiming  under  him.     Hill  v.  Bufflngliam,  106  Wis.  525. 

Record  of  notice  of  lien.  Section  1159.  Any  person  paying 
money  as  aforesaid  may  cause  to  be  recorded  in  the  office  of  the  regis- 
ter of  deeds  of  the  county  where  the  real  estate  is  situated  a  notice, 
signed  and  acknowledged  by  him,  stating  the  land  upon  which  the  tax 
or  redemption  money  was  paid  and  the  amount  of  the  moneys  thus 
paid. 

Discharge  of  lien;  rights  of  lienor.  Section  1160.  The  original 
lien,  by  virtue  of  which  any  person  shall  obtain  such  second  lien, 
shall  not  be  discharged  as  to  the  persons  mentioned  in  section  1158 
until  the  money  thus  paid  for  taxes,  charges,  interest  or  redemption, 
with  interest  thereon  as  aforesaid,  shall  be  first  repaid.  If  the  origi- 
nal lien  be  a  mechanic's  lien,  or  by  attachment  or  mortgage,  the 
amount  of  such  second  lien  may  be  included  in  any  judgment  rendered 
in  the  suit  by  which  such  original  lien  shall  be  enforced;  if  it  be 
by  judgment,  then  upon  the  sale  of  such  real  estate  the  amount  of 
such  subsequent  lien  shall  be  paid  before  any  surplus  shall  be  paid 
to  the  owner  of  such  real  estate  or  to  any  such  subsequent  incum- 
brancer or  claimant;  and  if  it  be  by  a  sheriff's  certificate  of  a  sale  on 
execution  or  by  purchase  at  a^'mortgage  foreclosure  sale,  then  such 
real  estate  shall  not  be  redeemed  or  repurchased  from  such  sale 
or  purchase  until  such  second  lien  has  been  paid. 

Lienholder  niiiy  avoid  tax.  Section  llGl.  Any  person  who  is  the 
holder  of  any  such  original  lien  upon  any  real  estate  shall  have  the 
same  right  of  action  that  the  owner  of  the  land  has  to  test  the  legality 
and  validity  of  any  tax,  charge  or  assessment  or  tax  sale,  and  to  annul 
the  same,  and  to  enjoin  the  sale  or  deeding  of  llie  land  on  account 
thereof. 

Under  this  statute  the  mortgagee  niuy  .sue  (o  set  aside  a  tax  deed 
taken  by  the  grantee  of  the  mortgagor  whether  the  cimveyance  to  such 
grantee  be  recorded  or  not.    Avmj  v.  JiKhl.  21  Wis.  262. 

A.sses.smcnts  nuiy  h<-  s<tll»«l  tor;  rnVrl  ol  rrleasc.  Section  116  2. 
Whenever  any  assessment  has  been  or  shall  bo  made  by  the  authorities 
of  any  city  or  village  for  the  purpose  of  paying  for  any  work  done  or 
improvement  made  upon  any  street  or  highway  therein,  the  costs 
tf  which   are  liable  to  be   or  have  been   assessed  against  ;iny  lot   or 


170  Assessment  and  Tax  Laws. 

parcel  of  land,  the  owner  or  any  person  interested  in  any  such  lot 
or  parcel  of  land  may  settle  for  such  work  or  improvement  with  any 
contractor  or  his  assigns  having  a  claim  against  the  same  for  any 
work  done  or  to  be  done  by  him  upon  such  street  or  highway  under 
any  contract  with  the  authorities  of  such  city  or  village;  and  a  release, 
duly  executed  and  acknowledged  by  such  contractor  or  his  assigns, 
shall  be  entitled  to  be  recorded  in  the  office  of  the  register  of  deeds 
In  the  county  and  shall  be  an  effectual  release  and  discharge  of  all 
claims  of  such  contractor  or  his  assigns  against  the  land  described 
therein  and  against  the  owner  thereof  and  the  city  or  village  which 
may  be  the  contracting  party  for  such  work  or  improvement,  but  not 
of  any  claim  of  the  city  or  village  against  such  land  for  printing,  sur- 
veying,  engineering  and   other  incidental  expenses. 

Neglect  to  levy  taxes.  iSection  1163.  Whenever  any  town  shall 
have  failed  to  levy,  collect  or  pay  over  to  the  county  treasurer  any 
state  or  county  tax  apportioned  to  and  charged  against  such  town 
in  any  year,  or  any  part  thereof,  the  county  board  of  such  county  shall, 
in  the  next  or  any  succeeding  year,  charge  all  such  delinquent  taxe? 
and  a  penalty  of  twenty-five  per  cent  to  such  delinquent  town;  and 
the  county  clerk  shall  add  the  same  to  the  amount  of  the  annual  stat'3 
and  county  tax  apportioned  to  such  town  for  such  succeeding  year. 

A  town  collecting  and  paying  arrears  of  taxes  in  a  village,  with  the 
penalty  herein  prescribed,  cannot  collect  the  penalty  from  the  village, 
where  it  was  wrongfully  charged  back  to  the  town  by  the  county  board, 
and  was  paid  without  request  by  the  village.  Milwaukee  v.  White flsJi 
Bay,  106  Wis.  25. 

Recovery  of  illegal  taxes;  limitation.  Section  1164.  1.  Any  per- 
son aggrieved  by  the  levy  and  collection  of  any  unlawful  tax  assessed 
against  him  may  file  a  claim  therefor  against  the  town,  city,  or  village, 
whether  incorporated  under  general  law  or  special  charter,  which  col- 
lected such  tax  in  the  manner  prescribed  by  law  for  filing  claims  in 
other  cases,  and  if  it  shall  appear  that  the  tax  for  which  such  claim 
was  filed  or  any  part  thereof  is  unlawful  and  that  all  conditions  pre- 
scribed by  law  for  the  recovery  of  illegal  taxes  have  been  complied 
with,  the  proper  town  board,  village  board,  or  common  council  of  any 
city,  whether  incorporated  under  general  law  or  special  charter,  may 
allow  and  the  proper  town,  city,  or  village  treasurer  shall  pay  ruch 
person  the  amount  of  such  claim  found  to  be  illegal  and  excessive. 
If  any  town,  city,  or  village  shall  fail  or  refuse  to  allow  such  claim, 
the  claimant  may  have  and  maintain  an  action  against  the  same  for 
the  recovery  of  all  money  so  unlawfully  levied  and  collected  of  him. 
Every  such  claim  shall  be  filed;  and  every  action  to  recover  any  money 
so  paid  shall  be  brought  within  one  year  after  such  payment  and  not 
thereafter. 

2.  In  case  any  such  town,  city,  or  village  shall  have  paid  such  claim 
or  any  judgment  recovered  thereon  after  having  paid  over  to  the 
county  treasurer  the  state  and  county  tax  levied  and  collected  as  part 


Refund  of  Illegal  T.vxes.  171 

of  such  unlawful  tax,  such  town,  city,  or  village  shall  be  credited 
by  the  county  treasurer,  on  the  settlement  Avith  the  proper  treasurer 
for  the  taxes  of  the  ensuing  year,  the  whole  amount  of  such  state 
and  county  tax  so  paid  into  the  county  treasury  with  the  county's  and 
state's  proportionate  share  of  the  taxable  costs  and  expenses  of  suit; 
and  the  county  treasurer  shall  also  be  allowed  by  the  state  treasurer 
the  amount  of  state  tax  so  illegally  collected  with  the  state's  propor- 
tionate share  of  the  taxable  costs  and  expenses  of  suit  and  paid  in  his 
settlement  with  the  state  treasurer  next  after  the  payment  of  such 
claim  or  the  collection  of  such  judgment.  If  any  part  of  such  unlaw- 
ful tax  shall  have  been  paid  over  to  any  school  district  before  the  pay- 
ment of  such  claim  or  judgment,  such  town  shall  charge  the  same  to 
such  district  with  the  proportionate  share  of  the  taxable  costs  and  ex- 
penses of  suit,  and  the  town  clerk  shall  add  the  same  to  the  taxes 
of  such  school  district  in  the  next  annual  tax;  provided,  however, 
that  no  claim  shall  be  allowed  and  no  action  shall  be  maintained  under 
the  provisions  of  this  section  unless  it  shall  appear  that  the  plaintiff 
has  paid  more  than  his  equitable  share  of  such  taxes. 

Court  decision.s.  The  word  "tax"  as  used  in  sec.  1164,  Stats.,  does 
not  include  or  relate  to  special  assessments,  and  no  action  can  be 
maintained  under  such  section  to  recover  money  paid  for  such  assess- 
ment.    Marine  Co.  v.  Miluaukcc,  151  Wis.  239,  244. 

The  remedies  given  by  this  section  may  be  invoked  in  cases  of  illegal 
income  taxes.     Montreal  M.  Co.  v.  The  State  155  Wis.  245. 

An  action  to  recover  money  had  and  received,  though  legal  in  form, 
is  in  its  nature  equitable,  and  can  only  be  maintained  where  the  defen- 
dant has  received  money  which,  in  equity  and  good  conscience,  he 
ought  to  pay  to  the  plaintiff.  The  mere  fact  that  the  tax  proceedings 
may  have  been  irregular,  thoush  the  tax  has  been  paid  under  protest, 
will  not  authorize  a  recovery  if  there  is  no  defect  or  irregularity  going 
to  the  validity  of  the  assessment  and  affecting  the  groundwork  of  the 
tax.    Wiesmnnn  v.  Brighton.  83  Wis.  550. 

Proof  of  illegal  and  void  additions  to  plaintiff's  assessment  may  show 
a  prima  facie  case,  but  defendant  may  show,  as  a  vindication  of  the 
equitableness  of  the  tax  and  as  a  justification  for  retaining  the  money 
sued  for,  that  had  plaintiff  made  a  fair  and  truthful  return  of  his 
property  he  would  have  been  properly  taxed  for  the  entire  sum  or  a 
material  portion  of  the  alleged  illegal  tax.  Day  v.  Pelican,  94  Wis. 
503,  509. 

When  payinciit  voliiiitaiy;  \vl>eii  not.  An  excessive  tax  exacted 
by  misconduct  and  fraud  of  officers  is  recoverable.  Harrison  v.  Mil- 
vrniker.  49  Wis.  247,  such  payment  not  voluntary.  But  if  payment 
of  an  unjust  tax  is  made  voluntarily,  in  the  absence  of  fraud  in  en- 
forcing its  payment,  it  cannot  be  recovered.     ll)id. 

Payment  of  a  tax  unrlcr  protest  where  such  iiayineiit  is  demanded 
as  a  condition  of  receiving  other  taxes  upon  plaintiff's  property,  de- 
fault in  wliich  would  re.^ult  in  the  sale  of  his  property  for  taxes,  is 
not  a  voluntary  payiiii'nt  and  amounts  to  coercion,  liorhl  r.  Miliraii- 
ker,   141   Wis.    341,   344. 

A  payment  is  not  voluntary  if  the  coilecior  understands  triun  tlir 
taxpayer  that  the  taxes  are  regarded  as  illegal  and  that  suit  will  be 
brought  to  recover  tliom  back.     Pnnhrr  v.  Mnrafhnn  Co..  52  Wis.  3SS. 

For  an  action  to  recover  taxes  paid  under  a  similar  provision  of  the 
city  charter  of  Milwaukee,  see  Tiurnhani  r.  City  of  }filirnulr,\  l.f..^) 
Wis.   00. 


172  ASSESSJMENT   AND   TaX   LaWS. 

Reassessment  of  plaintiff's  taxes.  Section  J 10 4a.  1.  In  any  ac- 
tion for  the  recovery  of  any  money  paid  as  and  for  taxes  levied  either 
upon  real  or  personal  property,  or  'both,  if  upon  the  trial  it  shall 
appear  that  the  assessment  upon  which  the  taxes  were  so  paid  is  void, 
the  court,  before  entering  judgment,  shall  continue  the  action  for  a 
sufficient  time  to  permit  a  reassessment  of  the  property  affected  by 
such  void  assessment,  and  such  reassessment  shall  thereupon  be  made 
in  accordance  with  the  provisions  of  law.  If  from  such  reassessment 
when  so  made  it  shall  appear  that  the  sum  or  sums  paid  for  taxes 
by  the  plaintiff  are  no  greater  than  his  equitable  and  just  share  of 
the  taxes  as  so  reassessed,  judgment  shall  be  entered  for  the  defen- 
dant; and  if  from  such  reassessment  it  shall  appear  that  the  plaintiff 
has  paid  more  than  his  equal  and  just  share  of  the  taxes  judgment 
shall  be  entered  in  his  favor  for  the  excess  only  over  such  share. 
The  validity  of  the  reassessment  herein  provided  for  may  be  attacked 
and  determined,  and  subsequent  reassessments  may  be  had  as  provided 
by  section  1210b;  provided,  that  such  reassessment  shall  in  all  cases 
be  made  by  the  assessor  of  the  assessment  district  wherein  the  prop- 
erty to  be  reassessed  is  situated. 

2.  If  however,  in  any  such  action  now  pending  or  which  may  be  begun 
hereafter  the  evidence  enables  the  court  to  determine,  with  reasonable 
certainty,  the  amount  of  taxes  which  were  justly  chargeable  against 
the  lands  involved  in  the  action,  the  court,  in  its  discretion,  may  pro- 
ceed to  judgment  without  staying  proceedings  or  ordering  a  reassess- 
ment, if  it  finds  that  it  is  for  the  best  interests  of  all  parties  to  the  ac- 
tion that  it  should  do  so. 

Court  decisions.  Section  1164a,  subdivision  2,  added  by  Chapter  659, 
laws  of  1917.     See  also  Sections  1200b  and  1210h. 

If  it  appears  that  the  assessment  was  void  the  court,  before  entering 
judgment,  should  continue  the  suit  pending  reassessment:  Johnston 
V.  Oshkosh.  65  Wis.  473. 

A  reassessment  is  unnecessary  when  the  amount  which  plaintiff 
ought  to  pay  can  be  determined  from  the  assessment  roll.  In  this 
case  the  board  of  review  arbitrarily  increased  plaintiff's  assessment: 
Hixon  V.  Oneida  Co.,  91  Wis.  649. 

Sec.  1210h— 1  Stats.,  requiring  a  deposit  to  be  made  as  a  condition 
to  maintaining  an  action  to  set  aside  a  tax  for  any  error  or  defect 
going  to  the  validity  of  the  assessment  or  groundwork  of  the  tax,  does 
not  apply  to  cases  where  the  tax  officers  had  no  power  to  impose  the  tax 
or  because  the  land  sought  to  be  taxed  lay  outside  the  taxing  district. 
Wisconsin  Real  Estate  Co.  v.  Milwaukee  151  Wis.  198,  205. 

THE   ASSESSMENT    AND    COLLECTION    OF    SPECIAL    TAXES. 

For  bridges,  town  houses,  etc.  Section  116  4c.  Whenever  the 
qualified  electors  of  any  town,  at  any  legal  meeting,  shall  have  voted 
to  raise  money,  for  the  purpose  of  building  or  repairing  any  bridge 
or  town  house  or  other  special  purpose,  to  the  amount  of  one  thousand 
dollars  or  upwards  more  than  six  months  previous  to  the  time  for  the 
completion  and  delivery  to  the  town  treasurer  for  collection  of  the 
next  regular  annual  tax  roll  of  such  town  the  supervisors  of  such  town 


Special  Taxes.  ITo 

may,  in  their  discretion,  require  the  clerk  of  such  town  to  make  out 
a  tax  roll  by  copying  the  last  regular  annual  tax  roll  of  said  town, 
excepting  the  taxes  specified  therein,  and  upon  the  roll  so  made  out 
to  apportion  and  carry  out  the  special  tax  so  voted  to  be  raised.  The 
said  clerk  shall  attach  to  said  roll,  when  completed,  a  warrant  in  the 
usual  form,  excepting  that  such  warrant  shall  require  the  treasurer 
to  retain  and  pay  out  as  town  treasurer,  according  to  law,  the  whole 
of  the  taxes  collected  by  him  by  virtue  thereof,  and  to  make  return 
of  said  warrant,  with  said  roll  annexed,  to  said  town  clerk  with 'his 
doings  thereon  within  sixty  days. 

Special  bond.  Sectiox  1164d.  The  town  treasurer  shall  execute 
a  bond  to  the  supervisors  of  the  town  in  a  sum  double  the  amount 
of  such  tax,  with  sureties,  to  be  approved  by  the  chairman  of  said 
supervisors,  conditioned  that  he  will  faithfully  account  for  and  pay 
over  according  to  law  all  moneys  that  shall  come  into  his  hands  as  such 
treasurer  under  and  by  virtue  of  said  warrant. 

Duty  of  treasurer.  Sectiox  116  4e.  The  clerk  shall  thereupon  de- 
liver said  tax  roll  and  warrant  to  the  treasurer;  and  the  said  treasurer 
shall  proceed  to  collect  the  same  in  the  same  manner  that  general  taxes 
are  collected. 

Delinquent  taxes,  how  collected.  Sectiox  1164f.  If  the  treasurer 
shall  be  unable  to  collect  any  part  of  said  taxes  he  shall  return  to  the 
town  clerk  a  list  of  such  delinquent  and  uncollected  taxes  under  oath 
in  the  usual  form;  and  the  said  clerk  shall  add  such  delinquent  taxes 
to  the  taxes  against  the  same  property  and  persons  in  the  next  regular 
annual  tax  roll  of  such  town,  and  the  same  shall  be  collected  in  the 
same  manner  as  other  taxes  in  said  annual  tax  roll. 

Ratifying  settlements  by  county  Iwards.  Section  1164g.  All 
acts,  resolutions  and  proceedings  of  county  boards  and  county  officers 
of  this  state  hr-retofore  passed,  had  or  taken  in  compromi.sing  and  set- 
tling delinquent  taxes  and  liens  of  tax  certificates  upon  real  properties, 
such  compromises  and  settlements  being  with  the  owner  of  such  real 
property,  are  hereby  ratified,  confirmed  and  validated  in  the  following 
cases: 

(1)  In  all  cases  where  such  taxes  had  been  returned  to  the  county 
treasurer  as  delinquent  (and  the  person  or  tlie  owner  of  the  lands  or 
property  so  charged  with  such  taxes  claim  such  taxes  to  ho  illoiiiil  for 
any  cause). 

(2)  In  all  casrs  where  lax  sale  certificates  or  tax  deeds  were  hi^ld 
by  the  county. 

(3)  In  all  eases  wliere  fax  sale  certificates  were  held  by  persons  or 
rorporalions  other  than  the  county  and  the  county  was.  at  tlie  time  of 
settlement,  lawfully  lial)le  to  the  holders  of  such  certificates  on  ac- 
count of  the  invalidity  thereof. 


174  Assessment  and  Tax  Laws. 

Receipts  and  deeds  cured.  All  tax  receipts,  redemption  receipts, 
and  deeds  issued  to  carry  out  such  settlements  and  compromises  are 
also  ratified,  confirmed  and  validated;  and  the  moneys  received  for 
such  tax  receipts,  redemption  receipts  and  deeds  are  hereby  declared 
to  have  fully  satisfied  all  of  said  taxes,  tax  liens  and  claims  of  said 
county  against  the  properties  described  in  such  instruments. 

This  section  was  designed  to  ratify  various  compromises  and  ad- 
justments of  taxes  between  property  owners  and  county  boards  (especi- 
ally in  Douglas  county)  made  prior  to  its  passage,  and  to  confirm  tax 
receipts  and  tax  deeds  issued  pursuant  thereto.  As  the  original  law 
was  passed  in  1903  and  applies  only  to  settlements  made  prior  to  that 
date,  it  is  now  probably  obsolete. 


CHAPTER  XII 


HIGHWAYS  AND  BRIDGES;    LOCAL  ROADS;     STATE  AND  FED- 
ERAL AID;     TRUNK  AND   PROSPECTIVE   HIGH- 
WAY  SYSTEMS 

(Chap.  52  of  the  statutes,  sees.  1223-1252,  inclusive.) 

The  "Wisconsin  Hifjhway  System.  The  plan  of  highway  improve- 
ment now  in  vogue  consists  of  three  different  branches  namely,  the 
federal  aid  or  trunk  line  system,  the  state  aid  or  prospective  highway 
system  and  the  local  highway  system.  Both  the  trunk  line  system 
and  the  prospective  highway  system  are  explained  in  the  extract 
from  the  last  report  of  the  Highway  Commission  reproduced  below% 
and  do  not  require  further  elaboration  here.  The  construction  and 
maintenance  of  these  roads  are  under  the  direction  of  state  and  county 
officers.  Town,  city  and  village  officers  have  no  jurisdiction  over  them 
except  to  keep  them  open  for  travel.  On  the  other  hand,  the  local 
system  relates  primarily  to  lateral  highways  not  constituting  parts  of 
either  the  trunk  line  system  or  the  prospective  highway  system.  The 
sections  of  the  statute  quoted  in  this  chapter  pertain  to  this  class  of 
highways  only. 

The  law  relating  to  the  improvement  of  local  highways  of  this 
character  was  materially  simplified  and  improved  'by  chapters  443, 
518  and  551  of  the  laws  of  1919.  The  principal  changes  effected  by  the 
legislation  of  that  year  are  (1)  repeal  of  the  poll  tax;  (2)  abolition 
of  the  payment  of  highway  taxes  in  labor;  (3)  discontinuance  of 
the  district  highway  superintendent  and  substitution  of  a  town  high- 
way superintendent  under  direct  supervision  of  the  town  board;  (4) 
centralization  of  the  levy  and  collection  of  highway  taxes  in  the 
regular  town  officers;  and  (5)  repeal  of  certain  duplicate  and  con- 
flicting provisions  resulting  from  tlie  adoption  of  two  highway  acts 
in  1911. 


HIGHWAYS    .\M)    IlKIDCiKS. 

Supervi.Kors'  duties.  Spxtion  1223.  The  supervisors  of  the  sev- 
eral towns  shall  have  the  care  and  supervision  of  all  highways  and 
bridges  therein  (except  as  is  otherwise  i)rovided  l)y  law),  including  all 
state  roads  laid  out  and  cstabiislied  bi  fore  tlic  teiitii  day  of  April,  one 
thousand  eight  hundred  and  nlnety-flve,  in  so  far  as  such  roads  were 
(hen  opened  and  traveled,  antl  as  to  such  roads  or  any  portion  of  them 


176  Assessment  and  Tax  Laws. 

situated  in  any  town  the  supervisors  thereof  shall  have  and  exercise 
the  same  care  and  supervision  as  is  provided  in  this  chapter  as  to 
other  highways.     It  shall  be  the  duty  of  each  iboard  of  supewisors: 

(1)  To  appoint  some  competent  person  to  superintend,  under  their 
direction,  the  construction  and  repair  of  highways  and  bridges  within 
the  town  and  cause  to  be  removed  all  obstructions  therefrom. 

(2)  To  provide  machinery,  implements,  stone,  gravel  and  other  ma- 
terial on  such  terms  as  may  seem  proper,  and  hire  such  machinery, 
laborers  and  animals  as  may  be  required  to  make,  build,  pave  and  re- 
pair highways  and  bridges;  and  for  these  purposes  they  shall  have  the 
power  to  purchase  gravel  pits  and  stone  quarries  and  take  the  title 
thereto  in  the  name  of  the  town;  and  if  such  pits  and  quarries  can- 
not be  purchased,  title  thereto  may  be  acquired  in  the  manner  pro- 
vided in  section  1226b. 

(3)  To  cause  bridges  which  are  or  may  be  erected  over  streams  in- 
tersecting highways  to  be  kept  in  repair. 

(4)  To  require  the  superintendent  of  highways  from  time  to  time, 
and  as  often  as  they  shall  deem  necessary,  to  perform  any  of  the  duties 
required  of  him  by  law. 

(5)  To  assess  the  highway  taxes  in  their  town  in  each  year  as  pro- 
vided by  law. 

(7)  To  cause  all  legal  highways  not  fully  and  sufficiently  described 
or  recorded,  and  such  of  the  roads  used  as  highways  as  have  been  laid 
out  but  not  so  described  or  recorded,  to  be  ascertained,  described  and 
entered  of  record  in  the  town  clerk's  office. 

(8)  To  lay  out  and  establish  upon  actual  survey,  as  hereinafter  pro- 
vided, such  new  roads  in  their  town  as  they  may  deem  necessary  and 
proper;  to  discontinue  such  roads  as  shall  appear  to  them  to  have 
become  unnecessary;  to  widen  or  alter  such  roads  when  they  shall 
deem  necessary  for  the  public  convenience,  and  perform  all  other 
duties  respecting  highways  and  bridges  directed  by  this  chapter. 

(10)  It  shall  be  the  duty  of  each  board  of  supervisors  to  establish 
rules  and  regulations  prohibiting  the  placing,  throwing,  or  depositing 
in,  on,  about,  or  along  any  public  highway  and  to  require  the  removal 
therefrom,  of  any  bodies  of  dead  animals,  carrion,  meat,  fish,  rubbish, 
ashes,  paper,  brick,  tin  cans,  old  iron,  junk,  boxes,  barrels,  machinery, 
and  to  establish  rules  and  regulations  to  provide  for  the  safety  of 
travel  along  any  public  liighvvay. 

(11)  Any  town  at  its  annual  meeting  may  establish  rules  and  regu- 
lations prohibiting  the  propelling,  moving  or  otherwise  using  of  any 
steam  or  traction  engine  or  other  traction  vehicles  upon  or  along  any 
public  highway  at  or  in  such  seasons  or  times  of  the  year  when  the 
propelling,  moving  or  otherwise  using  of  any  such  engine  or  other  trac- 
tion vehicles  thereon  will  cause  or  result  in  darnage  to  such  highway. 

Amended  by  chap.  518,  1919. 

Independent  of  the  highway  law  (sections  1317m — 1  to  1317m — 15, 
Stats.  1911)  a  town  board  had  power  under  this  section  and  section 
1232  to  expend  money  of  the  town  upon  its  highways;  and  expenditure 


Highways  and  Bridges.  177 

pursuant  to  the  act  of  1911  was  held  not  void  but  an  irregular  exer- 
cise of  the  power  conferred  by  this  section.  Tonn  of  Grand  Chute  r. 
Henick,  163  Wis.   64S. 

A  town  may  change  the  natural  flow  of  surface  water  by  making  the 
improvements  on  its  highways  so  long  as  it  confines  its  operations 
within  their  limits,  though  as  a  result  the  water  diverted  is  made  to 
flow  upon  adjoining  lands.     Champion  v.  Crandon.  84  Wis.  4(J5. 

Streets  in  a  plat  of  an  unincorporated  village,  recorded  by  order  of 
the  town  board  and  declared  town  highways,  but  not  opened  or  worked, 
become  highways  by  estoppel  as  between  the  owner  of  the  plat  and  his 
grantees  of  lots  therein,  and  the  latter  may  sue  in  equity  to  compel 
the  removal  of  fences  on  such  streets.  McFarlaud  v.  Lindekugel,  107 
Wis.  474. 

Town  board  has  no  authority  to  purchase  under  this  section  unless 
the  electors  have  made  provisions  to  meet  the  expenditure.  Indiana 
Road  Machine  Co.  v.  Lake.  149  Wis.  541. 

This  subdivision  must  be  read  in  connection  with  other  statutes  so 
that  the  power  to  purchase  may  only  be  exercised  when  the  electors 
have  made  provision  for  the  expenditure.     Ibid. 

Town  \\atci\viiy.'^;  maiiitonanco  by  towns.  Sectio.v  1224a.  The 
town  board  of  any  town  in  wliich  is  situated  any  waterway  suitable 
for  general  and  useful  navigation  by  boats  and  launches  may,  by  order 
to  be  recorded  by  the  town  clerk,  adopt  the  same  as  a  public  water- 
way of  the  town  and  may  thereupon  expend  highway  funds  in  the 
improvement  and  maintenance  of  the  navigability  thereof.  But-  no 
amount  in  excess  of  two  hundred  dollars  shall  be  expended  on  any 
such  waterway  in  any  year  except  in  pursuance  of  a  special  appro- 
priation therefor,  voted  at  the  annual  town  meeting.  No  town  shall 
become  liable  in  damages  by  reason  of  any  defect  or  insufficiency  of 
such  a  water  highway. 

Supervisor.s'  statcinent.  Section  1226.  The  supervisors  of  each 
town  shall  render  to  the  board  of  audit  authorized  by  law  to  settle 
their  accounts  at  each  annual  meeting  of  such  board  a  statement  in 
writing  containing: 

(1)  The  amount  of  highway  taxes  assessed  and  the  amount  which 
has  been  collected  in  their  town. 

(3)  The  manner  in  which  any  moneys  raised  by  the  town  for  the 
improvement  or  building  of  roads  or  bridges  therein  have  been  dis- 
l)ursed  and  the  particular  items  of  such  disbursements;    and 

(4)  An  estimate  of  the  sum  necessary  to  be  raised  by  the  I  own  for 
the  improvement  of  roads  and  bridges  therein  for  the  ensuing  year. 
specifying  the  improvements  required;  and  such  board  of  audit  shall 
cause  such  statement  lo  be  presented  at  the  next  annual  town  meeting. 

Amended  l)y  chap.  518,  1919 

lU>iro\v.'iiK  iiHuiry.  SKcrro.N  1226c.  The  supervisors  of  any  town 
may,  at  any  time  after  the  assessment  of  the  highway  taxes  in  any 
year  and  before  their  collection,  pledge  the  credit  of  tiic  town  for  a 
loan  or  loans  of  any  sum  of  money  not  exceeding  in  all  the  total 
amount  of  such  taxes  as  shall  lin\c  bcfii  assessed:  the  money  so  bor- 
12 


178  Assessment  and  Tax  Laws. 

rowed  shall  be  expended  under  the  direction  of  the  supervisors  in 
paying  the  expense  of  constructing  and  repairing  highways  and  bridges 
in  said  town  for  the  current  year.  The  tax  so  assessed,  when  collected, 
shall,  so  far  as  may  be  necessary,  be  applied  to  the  payment  of  the 
loan  or  loans  and  interest  thereon  and  the  rernainder  to  the  purpose 
for  which  it  was  assessed. 
Amended  by  chap.  518,  1919. 

Superinteiulent  of  highways;  apiwintment  of.  Section  1229.  1. 
The  town  supervisors  shall  appoint  and  fix  the  compensation  of  a  com- 
petent person  to  superintend  the  construction  and  repair  of  all  high- 
ways and  bridges  in  the  town,  under  their  general  supervision  and 
direction.  iSuch  person  shall  be  designated  as  superintendent  of  high- 
ways of  the  town.  Such  superintendent  shall  be  appointed  in  writing 
for  a  term  of  one  year  from  the  date  of  appointment,  and  such  writ- 
ing shall  be  filed  with  the  town  clerk.  Any  superintendent  may  be 
removed  for  cause  by  the  supervisors.  Any  vacancy  occurring  by  re- 
moval or  otherwise  shall  be  filled  'by  them  for  the  unexpired  term. 

2.  The  superintendent  of  highways  may  be  paid  in  lieu  of  all  other 
compensation  an  annual  salary,  payable  monthly,  either  out  of  the 
bridge  and  road  fund  or  out  of  the  general  fund  of  the  town.  In  ad- 
dition to  his  salary,  the  superintendent  of  highw^ays  may  be  paid  an 
amount  per  month  for  the  maintenance  and  up-keep  of  a  horse  and 
vehicle  or  automobile  or  motor  truck,  such  payment  to  be  made  in 
addition  to  the  payment  for  salary  and  such  allowance  to  be  paid 
monthly  out  of  the  road  and  bridge  fund  or  out  of  the  general  fund 
of  the  town.  Such  allowance  for  the  use  of  a  horse  and  vehicle  or 
automobile  or  motor  truck  shall  be  fixed  by  the  town  board  at  any 
regular  or  special  meeting  and  may  be  discontinued  by  them.  The 
right  to  receive  payment  for  the  up-keep  of  a  horse  and  vehicle  or 
automobile  or  motor  truck  shall  not  be  incidental  to  or  inseparable 
from  the  office  of  superintendent  of  highways  but  may  be  allowed  or 
discontinued  by  the  supervisors  at  their  discretion  at  any  meeting  of 
said  supervisors. 

3.  Each  superintendent  of  highways  shall,  before  he  enters  upon  the 
duties  of  his  office,  execute  to  the  town  a  bond  in  such  amount  as 
shall  be  required  by  the  town  board  of  supervisors  and  with  such 
sureties  as  shall  be  approved  by  said  board,  and  file  the  same  with  the 
town  clerk,  conditioned  upon  the  faithful  discharge  of  the  duties  of 
his  office  and  upon  the  proper  application  and  payment  of  all  moneys 
that  may  come  into  his  hands. 

4.  Each  superintendent  of  highways  shall  make  a  complete  and  full 
report  of  all  funds  received  and  disbursed  by  him  whenever  requested 
so  to  do  by  the  town  board,  and  shall  also  make  a  complete  '-md  full 
report  to  each  annual  town  meeting.     Created  by  chap.  518,  1919. 

If  the  electors  have  voted  under  section  776  to  collect  the  highway 
taxes  in  money  the  duty  of  the  supervisors  as  to  making  out  warrants 
for  the  collection  of  such  taxes  is  clearly  abrogated.  If  any  duty  re- 
mains upon  them  as  a  board  in  fixing  the  amount  of  the  taxes  to  be 


33fe 


Superintendent  of  Highways.  179 

raised  for  that  purpose  it  is  simply  their  duty,  in  the  absence  of  any 
vote  of  the  electors  on  the  subject,  to  declare  the  nnmber  of  mills 
which  shall  be  assessed,  and  then  the  amount  is  to  he  carried  out  by 
the  clerk  upon  the  general  assessment  roll  and  collected  with  the 
other  taxes.     Sage  v.  FificM,  68  Wis.  546. 

Supt.  of  highways;  duties  of.  Section  1230.  1.  It  shall  be  the 
duty  of  the  town  superintendent  of  highways 

(a)  To  supervise  the  construction  and  maintenance  of  all  roads, 
bridges,  and  culverts  together  with  their  appertaining  structures  on 
all  highways,  required  by  law  to  be  maintained  by  the  town. 

(b)  To  keep  the  said  highways  passable  at  all  seasons. 

(c)  To  perform  such  other  duties  in  connection  with  highways  as 
the  town  supervisors  may  designate  him  to  perform. 

(d)  To  keep  a  full  account  of  all  receipts  and  disbursements. 

2.  The  town  superintendent  may  make  such  arrangements  for  the 
prosecution  of  his  work  as  he  may  deem  necessary  and  may  appoint 
such  foremen  under  him  as  the  necessities  of  his  various  work  may 

require. 

3.  The  town  supervisors  shall  provide  (he  town  superintendent  of 
highways  at  the  time  he  enters  upon  his  duties  with  the  necessary 
forms  and  books  so  that  he  may  properly  record  all  receipts  and  dis- 
bursements therein.  The  state  highway  commission  is  directed  to 
devise  a  standard  set  of  forms  and  books  for  the  use  of  town  superin- 
tendents and  to  furnish  each  town  board  with  a  description  thereof 
on  or  before  April  1,  1920. 

4.  All  payments  for  work  performed  and  for  materials  furnished  on 
town  highways  shall  be  made  by  town  highway  order  drawn  upon  the 
town  treasurer,  and  each  order  shall  be  signed  by  the  town  superin- 
tendent of  highways  and  countersigned  by  the  town  chairman  and 
each  order  shall  be  recorded  upon  the  books  of  the  town  superintendent 
showing  the  date,  amount  and  purpose  thereof. 

5.  All  formal  contracts  for  the  performance  of  road,  bridge  and  cul- 
vert construction  shall  be  approved  by  the  majority  of  the  town  board 
before  being  binding  upon  the  town.    Created  by  chap.  518,  1919. 

When  an  overseer  has  actual  notice  of  a  defect  in  a  highway  it  is 
his  duty  to  see  that  it  is  romodicd;  and  nothing  short  of  tliis  will  re- 
lieve the  town  from  liability  for  injuries  which  may  result.  Parish  r. 
Eden,  62  Wis.  272. 

Superintendent  has  no  right  to  enter  upon  improved  land  outside 
the  limits  of  the  highway  to  obtain  material  with  which  to  make  or 
improve  it,  though  it  cannot  be  otherwise  done  without  great  expense 
and  trouble.     Jackson  v.  Rankin,  67  Wis.  2S5. 

A  town  is  not  liable  to  an  overseer  for  work  done  in  fixing  a  road, 
though  the  chairman  of  the  town  board  directed  him  to  do  it.  The 
town  is  not  bound  as  on  a  contract  unless  the  supervisors  act  as  a 
board.     Deichscl  v.  Maine,  81  Wis.  553. 

AsscsMii.-iu  or  hinliway  (axes,  SiC(  tion  1239.  The  supervisors  of 
each  town  shall  meet  within  eighteen  days  after  the  annual  town 
meeting,  and  shall  then,  or  at  some  Bubscquent  meeting  on  or  before 


180  Assessment  and  Tax  Laws. 

the  second  Monday  of  Maj',  assess  the  highway  tax  in  their  respective 
towns  for  the  etisuing  year. 

Amended  iby  Chaps.  443  and  518,  1919,  abolishing  the  poll  tax  by 
striking  out  that  portion  of  the  section  providing  for  making  the  list 
for  the  assessment  thereof,  and  renumbering  subdivisions  two  and 
three  to  read  subdivisions  number  one  and  two. 

A  special  law  attempting  to  take  from  the  control  of  the  town 
officers  in  one  county  a  portion  of  the  moneys  raised  in  their  towns 
for  highway  purposes  and  to  intrust  its  expenditure  to  the  county 
board  violates  the  constitutional  rule  as  to  the  uniformity  of  town  and 
county  government.     McRae  v.  Hogan,  39  Wis.  529. 

Independent  of  the  highway  law  (sections  1317m — 1  to  1317m — 15, 
Stats.  1911)  a  town  board  had  power  under  this  section  and  under 
section  1223  to  expend  money  of  the  town  upon  its  highways;  and  ex- 
penditure pursuant  to  the  act  of  1911  was  held,  not  void  but  an  irregu- 
lar exercise  of  the  power  conferred  by  this  section.  Toivn  of  Grand 
Chute  V.  Herrick;  163  Wis.  648. 

To^m  board  to  assess  highway  taxes.  Section  1240.  In  making 
an  assessment  of  highway  taxes  the  supervisors  shall  proceed  as  fol- 
lows : 

(1)  The  highway  taxes,  to  an  amount  of  not  less  than  one  nor  more 
than  seven  mills  on  the  dollar,  shall  be  assessed  on  the  valuation  of 
the  real  and  personal  property  in  each  town;  provided,  that  in  addi- 
tion to  such  amount  there  may  be  assessed  any  additional  amount 
which  shall  have  been  authorized  by  the  last  preceding  annual  town 
meeting,  not  exceeding  in  all  ten  mills  on  the  dollar  of  such  valuation; 
provided  further,  that  no  town  containing  less  than  five  hundred  in- 
habitants shall  levy  or  collect  in  any  year  a  highway  tax  of  more  than 
two  thousand  dollars,  including  the  amount  voted  by  any  town  meeting 
and  the  amount  levied  by  the  supervisors,  not  including  the  amount 
\oted  and  levied  under  sections  1317m — 1  to  1317m — 15,  inclusive,  of 
the  statutes;  and  that  no  town  containing  two  congressional  townships 
or  more  and  more  than  five  hundred  inhabitants  shall  levy  or  collect 
a  highway  tax,  exclusive  of  that  first  authorized  herein,  not  including 
any  amount  raised  under  the  provisions  of  sections  1317m— 1  to 
1317m — 15,  inclusive,  of  the  statutes,  of  more  than  three  thousand 
dollars  in  any  year. 

(2)  The  supervisors  of  every  town  shall  levy  such  taxt;s  for  the 
current  year  and  certify  the  amount  thereof  to  the  town  clerk  who 
shall  apportion  and  enter  them  in  the  next  tax  roll  for  collection  as 
directed  by  section  1252  [1911].  Provided,  that  in  towns  having  in- 
come taxes  in  its  treasury,  the  supervisors  may  expend  the  same  for 
highway  purposes,  regardless  of  the  foregoing  limitation. 

Amended  by  Chaps.  443  and  518,  1919. 

Town  highway  tax;  additional  levy.  Sectton  1244.  1.  Whenever 
the  amount  of  highway  tax  assessed  by  the  supervisors  shall  be  deemed 
insufficient  to  keep  the  highways  in  repair  it  shall  be  lawful  for 
them,  upon  the  written  application  of  the  superintendent  of  high- 
ways to  assess  an  additional  tax  upon  the  taxable  property  of  the 


Assessment  of  Highway  Taxes.  181 

town,  not  to  exceed  seven  mills  to  the  dollar  on  the  valuation  of  the 
same  as  fixed  in  the  highway  tax  list;  and  the  taxes  so  further  as- 
sessed shall  be  collected  and  expended  in  like  manner  as  other  high- 
way taxes  assessed  by  the  supervisors  are  required  to  be  collected 
and  expended. 

Amended  by  chapter  518,  laws  of  1919,  by  striking  out  the  provision 
requiring  the  application  of  the  superintendent  or  superintendents 
of  highways  as  a  condition  for  assessing  an  additional  tax. 

The  amount  of  highway  taxes  which  town  boards  are  authorized 
to  levy  under  this  section  is  subject  to  the  limitations  prescribed  by 
sees.  776  and  1240.     See  note  to  sec.  776,  pages  14,  15. 

Town  treasurer's  duty.  .Section  1245.  It  shall  be  the  duty  of 
each  town  treasurer  to  credit  any  moneys  in  the  town  treasury  ac- 
cruing from  returned  highway  taxes  or  from  any  balance  remaining 
from  such  taxes  collected  in  the  previous  year  and  notify,  between  the 
fifteenth  and  thirtieth  days  of  April  in  each  year,  the  chairman  of 
the  town  board  as  to  the  amount  of  moneys  in  the  treasury  available 
for  highway  purposes. 

How  and  when  expended.  Skciion  124  6  [1911].  In  all  towns 
the  moneys  received  from  highway  taxes  shall  be  expended  as  and 
when  the  supervisors  shall  direct. 

Removal  of  snow;    credit  for  excess  labor.     Skctiox   1249    [1911]. 
Every  superintendent   of  highways  shall,   whenever   any   part   of  any 
public  highway  in  his  district  is  blocked  by  snow  so  as  to  be  impass- 
able, call  out,  upon  one  day's  notice,  so  many  of  the  taxpayers  therein 
as  may  be  necessary  to  immediately  put  such  part  of  said  highway 
in    passable    order;    and    every   person   who   shall   appear    upon    such 
notice,  with  such  animals  and  tools  as  the  superintendent  shall  direct 
and   work   agreeably   to   his   orders,   and   shall  expend   in   labor,    ma- 
terial or  money  an  amount  greater  than  he  is  assessed  to  pay  as  high- 
way taxes  in  such  year,  shall  be  entitled  to  receive  from  the  superin- 
tendent a  certificate  for  the  amount  of  such  expenditure,  such  certifi- 
cate, on  presentation  to  (he  treasurer  of  the  town  in  which  such  ex- 
penditure  was   made,  shall   be   a  good   credit  on  account   of   any  de- 
linquent  or    subsequent    highway    tax    assessed    against    .such    person 
therein. 

It  is  the  duty  of  each  overseer,  whenever  any  portion  oi.  the  lii,i;h- 
ways  in  his  district  is  rendered  impassable  by  snowdrifts,  to  obey  the 
rc(|uirements  of  this  section.  After  a  heavy  fall  of  snow,  accom- 
panied by  a  high  wind,  the  overseer  is  chargeable  with  notice  of  the 
probable  efffcts  of  the  storm  and  he  is  bound  to  ascertain  wli«  re  the 
highways  are  obstructed.  Ordinary  care  in  removing  the  drifls  will 
relieve  the  town  from  liability.     McCahc  v.  Hammond,  34   Wis.  590. 

ANsossnient  for  removal  of  snow,  Skction  1250.  [1911  )  For 
the  purpose  of  performing  the  duty  rec|uired  Ijy  section  1249  [1911] 
the  supervisors  of  the  town  may.  If  necessary,  levy  and  assess  a 
highway   tax,   not    exceeding    onofourtli    the    amnimt    assessed    by    the 


182  Assessment  and  Tax  Laws. 

supervisors,  on  the  taxable  property  on  the  highway  tax  list  for  the 
current  year;    and  such  tax  shall  be  collected  in  the  same  way  and 
manner  as  other  highway  taxes  are  collected. 
Amended  by   chap.   518,   1919. 

Collection  and  di.*ibiirsement  of' taxes.  Section  1252  [1911].  All 
taxes  assessed  for  highway  purposes  by  town  supervisors  shall  be 
paid  in  money  to  the  town  treasurer  at  the  time  and  in  the  manner 
other  taxes  are  paid;  the  moneys  received  from  such  taxes  shall  be 
disbursed  by  said  treasurer  on  warrants  drawn  by  direction  of  the 
supervisors.  The  poll  taxes  shall  be  collected  iby  the  town  treasurer 
in  the  manner  provided  in  section  911  of  the  statutes. 

Last  sentence  probably  repealed  by  chap.  443,  laws  1919. 

A  sale  made  without  previous  demand  of  payment  of  the  tax  is 
void.  But  where  the  plaintiff's  property,  then  in  possession  of  his 
bailee,  was  sold  by  the  overseer  and  purchased  by  the  bailee  for  him- 
self with  his  own  money  the  plaintiff  cannot  recover  of  the  overseer 
for  a  conversion  of  the  property  since  it  has  been  restored  to  him, 
nor  for  the  amount  paid  since  he  did  not  pay  it  nor  authorize  his 
bailee  to  do  so;  nor  can  he  recover  even  nominal  damages.  Enos  v. 
Cole,  53  Wis.   235. 

ABSTRACT  OF   PRESENT   HIGHWAY   LAWS   OF  WISCONSIN 

From  1918  Report  of  Highway  Commission 

Wisconsin  is  engaged  in  systematic  highway  construction  under 
two  distinct  plans.  The  first  is  the  Federal  Aid  plan,  under  which 
the  cost  of  construction  is  borne  jointly  by  the  Federal  government, 
the  state  and  counties.  The  second  is  the  iState  Aid  plan,  by  which 
the  cost  is  borne  jointly  by  the  state,  the  counties,  and  the  towns, 
villages  and  cities  in  which  the  various  improvements  lie.  The  two 
plans,  while  differing  in  details,  are  similar  and  the  Improvements 
made,  though  distinct,  are  coordinated.  The  following  is  a  brief  ex- 
planation of  the  methods  by  which  they  are  administered  and  financed. 

FEDERAL  AID  PLAN — As  a  result  of  the  Federal  Aid  Law,  enacted 
by  congress  in  July,  1916,  each  state  receives  a  portion  of  a  $75,000,000 
appropriation,  the  amount  depending  on  the  ratio  of  its  area,  popula- 
tion and  mileage  of  rural  post  roads  to  the  total  for  the  United  States. 
The  total  amount  to  be  received  by  Wisconsin  under  this  distribu- 
tion is  approximately  .$1,925,000,  to  be  expended  over  a  period  of  five 
years.  The  state  is  required  to  appropriate  at  least  an  equal  amount 
to  be  eligible  to  receive  Federal  Aid.  The  work  is  executed  by  the 
state,  and  must  meet  the  approval  of  the  United  States  Office  of 
Public  Roads. 

The  state  legislature,  in  the  statute  assenting  to  tiie  federal  law 
and  providing  the  machinery  for  administration  (Chap.  175,  Laws  of 
1917),  made  the  required  state  appropriation  frorn  funds  derived 
from  the  proceeds  of  motor  vehicle  license  fees.  The  joint  state 
and  federal  funds  are  distributed  among  the  counties  one-third  each 
in  the  ratio  of  area,  valuation  and  total  public  road  mileage.  In 
order  to  receive  the  amounts  distributed  from  the  joint  federal  and 
state  funds,  the  counties  are  required  to  provide  additional  amounts 
at  least  equal  to  half  the  joint  state  and  federal  funds.  The  result 
is  that  the  cost  of  federal  aid  construction  is  borne  one-third  by 
each  of  the  units  concerned. 

All  improvements  with  federal  aid  must  be  located  at  points  desig- 
nated by   the   State  Highway  Commission   on  the   State   Trunk  High- 


Present  Highway  System.  183 

way  System  of  5,000  miles,  which  interconnects  all  county  seats  and 
cities  with  a  population  of  5,000  or  more.  On  receipt  of  notice  from 
the  State  Highway  Commission  of  the  amount  required  for  a  projected 
improvement,  it  becomes  the  duty  of  the  county  board  to  provide  the 
necessary  county  funds.  Fifty  per  cent  of  the  county's  share  of  the 
cost,  but  not  to  exceed  one  thousand  dollars  per  mile,  may  be  as- 
sessed hy  the  county  board  against  the  municipality  In  which  the 
improvement  lies.  The  work  may  be  executed  either  by  contract  or 
by  day. 

STATE  AID  PLAX— The  annual  appropriation  for  state  aid  is 
$785,000,  which  is  allotted  to  the  counties  in  proportion  to  their  as- 
sessed valuation.  The  counties,  in  order  to  receive  their  allotments, 
must  provide  additional  funds  in  the  manner  hereafter  explained. 
All  improvements  with  state  aid  must  be  made  on  the  county  systems 
of  prospective  state  highways  (which  aggregates  about  20,600  miles 
and  includes  the  state  trunk  highway  system)  at  points  determined 
by  the  county  beard.  Not  less  than  $3,000  can  be  appropriated  for 
any  single  improvement,  unless  it  can  be  entirely  corripleted  for  a 
less  amount.  The  county  board  may  assess  any  amount  not  exceed- 
ing forty  per  cent  of  the  county's  share  of  the  cost,  as  a  special 
benefit,  against  the  municipality  in  which  the  improvement  lies. 

The  second  half  of  the  county's  allotment  is  then  distributed  among 
the  municipalities  of  the  county,  unbcneflted  by  an  improvement  on 
the  state  trunk  highway  system,  projected  for  the  same  season.  The 
county  is  required  to  appropriate  county  aid  in  an  amount  at  least 
equal  to  the  amount  of  the  state  aid,  and  to  levy  a  tax  against  the 
municipality  in  an  amount  not  greater  than  the  county  aid  nor  less 
than  the  state  aid. 

In  the  distribution  of  state  aid  among  municipalities,  previous  bond 
issues  must  be  considered,  as  hereafter  explained.  The  location  of 
all  state  aid  improvements,  and  the  type,  is  determined  by  the  county 
board.  The  plans  must  be  approved  by  the  state  highway  commis- 
sion and  the  work  done  subject  to  its  supervision. 

FINANCES — As  has  already  been  stated,  the  cost  of  federal  aid 
work  is  borne  in  substantially  equal  parts  by  the  federal  government, 
the  state,  and  the  counties. 

The  United  States  government's  share  is  provided  by  an  appropria- 
tion from  "any  funds  in  the  treasury  not  otherwise  appropriated." 
This  means  that  payment  is  made  from  the  general  revenues  of  the 
government.  The  state's  share  is  derived  from  the  proceeds  of  auto- 
mobile license  fees  in  the  manner  hereafter  explained.  The  county's 
share  may  be  provided  either  by  a  direct  tax  or  by  bonds.  The  most 
important  features  of  the  bond  laws  are  discussed  later  in  this 
article. 

It  has  also  been  explained  that  the  cost  of  state  aid  work  is  borne 
jointly  by  the  state,  tlie  counties,  and  municipalities.  Though  there 
is  a  persistently  prevailing  idea  that  each  pays  one-third,  this  is  not 
the  fact;  In  reality  the  percentage  paid  ])y  each  unit  may  vary  widely. 

Another  erroneous  impression  is  prevalent  among  many  officials 
who  should  know  better  that  if  a  municipality  makes  an  appropria- 
tion for  state  aid  work,  the  county  and  the  state  will  provide  lil\e 
amounts.  In  fact,  the  amount  of  state  aid  that  can  be  received  by 
any  county  is  a  fixed  figure,  depending  on  the  amount  of  the  state 
appropriation  and  the  county's  assessed  valuation.  The  minimum 
approi)iiation  made  by  the  county  to  claim  the  lirsl,  .')(l  per  crnt  of 
its  state  aid  nion(!y  must  exceed  this  amount  (50  per  cent  of  tlio  allol- 
ment)  by  at  least  oiie-lialf,  it  may  b(»  greater.  Likewise,  the  sum 
available  jointly  from  the  county  and  its  municipalities  must  be  at 
least  double  the  .'••ecoiid  .'0  per  cent  of  the  state  aid  moiH'V.  I?iit  rx- 
ceetling  these  minimum  allowances  will  not  increase  tlif  amount 
allotted   l)y   tlu-  cotintv   for  distribution. 


184  Assessment  and  Tax  Laws. 

The  state  appropriation  for  state  aid  for  highways  is  made  from 
ihe  general  fund  of  the  state,  whicli  is  derived  from  the  taxation  of 
public  utilities,  inheritances,  etc.  The  county's  share  of  the  cost  of 
state  aid  work  may  be  provided  by  the  county  either  through  direct 
taxes  or  from  the  proceeds  of  bond  issues.  The  municipality's  share 
of  the  cost  of  state  aid  work  must  be  provided  through  direct  taxa- 
tion, though  contributions  may  be  accepted  by  either  counties  or 
towns  and  applied  in  the  same  manner  as  an  appropriation. 

Automobile  License  Fees. 

Mention  has  been  made  that  the  state's  share  of  the  cost  of  federal 
aid  construction  is  defrayed  from  the  proceeds  of  automobile  license 
fees.  An  explanation  of  the  disposition  of  the  total  funds  derived 
from  this  source  is  therefore  in  order. 

In  considering  the  construction  and  maintenance  program  inaugu- 
rated by  the  passage  of  the  state  law  assenting  to  the  federal  aid 
law  (Chap.  175,  Laws  of  1917),  the  legislature  decided  that  a  portion 
of  the  cost  at  least,  could  equitably  be  assessed  against  those  who  de- 
rived the  greatest  benefit  from  the  contemplated  highway  improve- 
ments namely — the  operators  of  motor  vehicles.  The  license  fees 
which  had  previously  been  fixed  at  $5.00  per  car  per  year  were  raised 
to  $10.00  per  car  per  year,  with  greater  license  fees  for  trucks,  vary- 
ing according  to  the  capacity.  The  net  proceeds,  remaining  after  the 
cost  of  collection  including  the  cost  of  the  license  plates,  were  then 
disposed  of  in  the  following  manner: 

1.  Twenty-five  per  cent  of  the  net  proceeds  are  returned  to  the 
counties  in  the  proportion  paid  in  by  residents  of  the  counties,  to 
be  used  for  the  maintenance  of  the  county  systems  of  prospective 
state  highways.  The  total  amount  thus  returned  to  the  counties  for 
the  fiscal  year  ending  June  30,  1918,  was  $489,857. 

2.  A  sum  is  then  appropriated  for  the  state  highway  commission 
to  defray  the  expense  of  administering  construction  and  maintenance 
on  the  state  trunk  highway  system.  The  maximum  thus  available 
is   $80,000  per  year. 

3.  'From  the  amount  remaining  after  payments  due  under  1  and  2 
Jiave  been  made,  a  sufficient  sum  is  then  appropriated  to  pay  the 
state's  share  of  the  cost  of  federal  aid  construction.  The  amount 
used  for  this  purpose  during  the  fiscal  year  ending  June  30,  1918, 
was  $381,232. 

4.  After  all  payments  due  under  1,  2  and  3  have  been  made  the 
remainder  is  appropriated  for  the  maintenance  of  the  state  trunk 
highway  system  and  apportioned  to  the  counties  in  proportion  to  their 
mileage  of  roads  on  the  state  trunk  highway  system. 

The  amount  thus  available  for  the  fiscal  year  ending  June  30,  1918, 
was  $1,008,339,  whch  is  $201.71  a  mile  of  the  state  trunk  highway 
system.  A  discussion  of  the  details  of  the  maintenance  work  is 
found  under  the  heading  ''State  Trunk  Highway  Maintenance." 

Bonds. 

The  state  highway  law  provides  for  the  issue  of  highway  bonds 
by  both  counties  and  towns  for  the  improvement  of  the  prospective 
state  highway  system  or  of  the  state  trunk  highway  system.  The 
issue  of  highway  bonds  by  the  state  is  unconstitutional. 

County  bonds  may  be  issued  by  action  of  the  county  board  or  by 
a  popular  vote.  The  maximum  issue  possible  by  the  former  method, 
at  one  session  of  the  county  board,  is  two-fifths  of  one  per  cent  of 
the  assessed  valuation  of  the  county;  the  aggregate  of  such  issues 
outstanding  at  any  one  time  must  not  exceed  one  per  cent  of  such 
valuation.  County  bond  issues  may  be  submitted  to  a  popular  vote 
at   the   regular   April   or  November  elections,   eilhor  by   resolution   of 


State  axd  Federal  Aid.  185 

the  county  board  or  through  petition  of  electors.  The  maximum 
issue  under  this  plan  is  fixed  by  the  constitutional  limitation  (five 
per  cent  (o'/c)  of  the  county  valuation)  upon  the  counties  to  incur 
indebtedness. 

County  bonds  may  be  used  directly  to  provide  the  county's  share 
of  federal  aid  or  state  aid  construction,  or,  as  is  advisable,  where  the 
bond  issue  is  large  and  the  work  done  thereunder  extensive,  the 
amounts  received  by  the  county  under  the  state  aid  law  may  be  ap- 
plied toward  the  payment  of  these  bonds. 

All  work  done  with  county  bonds  is  subject  to  the  supervision  of 
the  federal  government,  if  the  work  is  federal  aid  work,  otherwise, 
the  work  is  subject  to  the  supervision  of  the  state  highway  commis- 
sion. 

Town  bonds  for  the  improvement  of  the  county  system  of  pros- 
pective state  highways  may  ibe  authorized  by  a  majority  vote  at 
town  meeting.  The  proceeds  of  town  bonds  are  not  available  to  ob- 
tain state  aid,  nor  is  any  issue  valid  unless  the  county  board  issues 
bonds  for  the  same  improvement  in  a  like  amount.  The  maximum 
issue  possible  is  fixed  by  the  constitutional  limitation  on  municipal 
Indebtedness. 

During  the  first  years  of  the  operation  of  the  state  highway  law, 
the  proceeds  of  town  bonds  might  be  used  to  secure  state  aid.  Sev- 
eral towns  had  issued  bonds  prior  to  the  amendment  of  1917,  which 
amendment  provided  that  town  bond  issues  could  not  draw  state  aid. 
For  the  protection  of  these  towns,  who  relied  on  state  aid  money  to 
meet  their  bond  payments,  the  legislature  provided  that  in  the  distri- 
bution of  state  aid  allotments,  the  county  boards  should  set  aside  for 
such  towns,  to  apply  toward  the  payment  of  their  bond  issues, 
amounts  not  less  than  the  average  of  the  amounts  received  for  this 
purpose  each  year  since  the  bonds  were  issued. 

SUMMARY — The  similarity  between  the  federal  aid  and  state  aid 
plans  is  very  striking.  In  each  case  we  have  the  three  units  of  gov- 
ernment participating  in  the  work.  The  second  largest  unit,  in  each 
case,  determines  the  location  and  character  of  the  improvement,  and 
executes  the  construction,  subject  to  the  supervision  and  approval  of 
the  major  unit.  The  major  unit  in  each  case  offers  a  financial  in- 
ducement to  encourage  construction  and  protects  its  interest  by  super- 
vising the  work. 

In  each  plan  the  work  is  confined  to  systems  of  preferred  high- 
ways; under  the  federal  aid  plan,  to  the  state  trunk  highway  system 
of  5,000  miles;  under  the  state  aid  plan,  to  the  county  systems  of 
prospective  state  highways  aggregating  approximately  20, GOO  miles. 
The  first  system  includes  roads  which  are  of  state  and  national  im- 
portance, the  second  system  includes  the  roads  of  county  importance. 
All  roads  on  the  first  system,  practically  are  included  in  the  second, 
the  excess  mileage  being  those  roads  not  of  importance  outside  of  the 
immediate  locality.  Tlius,  all  improvements  with  federal  aid.  are 
improvements  to  tlie  county  .systems  of  prospective  state  higinvays, 
and  likewise,  a  large  percentage  of  improvements  with  state  aid  are 
on  the  state  trunk  higliway  system.  The  state  liighway  commission 
is  actively  connected  with  both.  In  an  executive  cajiacity  on  tlie  fed- 
eral aid  work,  and  in  a  supervisory  capacity  on  tlip  state  aid  work. 
All  imitrovements,  with  both  federal  and  state  aid,  ar(>  thus  coordi- 
nated, and  jointly  produce  the  systematic  betterment  of  the  highways 
of  the  state. 

While  each  legislature  since  the  original  enactment  has  amended 
the  state  aiil  law,  tills  has  been  in  details  and  not  in  fuiidamcnlals. 
Public  sentiment  at  first  skeptical,  has  beconic  more  and  more  favor- 
able. It  Is  therefore  believed  that  the  plan  followed  is  fundamentally 
correct  and  will  continue  unchanged  except  In  details. 


kS(l  ASSKSSMKNT    AND    TaX    IjAWS. 


CHAPTER  XIII 


PENALTIES;    REMOVAL  OF  ASSESSORS;    PINES  FOR  WILFUL 
DISCRIMINATION;    MALFEASANCE  IN  OFFICE 

Removal;  assessors;  boards  of  review;  procedure.  Section  17.14. 
[1059a-d]  Any  assessor  and  any  member  of  a  board  of  review  or  of 
a  county  board  of  supervisors,  in  addition  to  being  removable  as 
otherwise  provided,  may  be  removed  by  the  presiding  judge  of  the 
circuit  court  for  his  county,  in  term  time  or  vacation,  as  follows: 

(1)  Assessors.  Any  assessor  for  one  or  more  of  the  following 
causes : 

(a)  Wilful  or  intentional  assessment  of  property  at  other  than  its 
true  cash  value  with  the  intent  to  subject  such  property  to  more  or  less 
than  its  lawful  share  of  taxes. 

(b)  Wilful  or  intentional  omission  of  taxable  property  from  the 
assessment  roll  with  intent  to  permit  the  same  to  escape  taxation. 

(c)  Wilful  or  intentional  assessment  of  the  property  of  one  person 
at  a  lower  value  than  the  property  of  another  or  others  whereby  fav- 
oritism or  discrimination  between  taxpayers  in  the  district  is  shown. 

(d)  (Solicitation  or  receipt  of  any  favor,  reward,  money  or  other 
thing  of  value  of  or  from  the  owner  of  any  taxable  property  in  his 
assessment  district  for  the  assessment  or  valuation  of  property  at 
other  than  its  true  cash  value. 

(e)  Solicitation  or  demand  by  any  assessor  of  any  owner  of  prop- 
erty liable  to  assessment  in  his  assessment  district  to  aid,  assist  or 
promote  the  business  or  interests  of  such  assessor  by  means  of  which 
and  by  virtue  of  his  office  he  shall  gain  or  receive  pecuniary  profit  or 
advantage  that  he  could  not  otherwise  have  gained  or  received. 

(f)  Any  violation  of  law  in  the  valuation  or  assessment  of  property 
in  his  assessment  district. 

(2)  Members  of  boards  of  review  ami  county  board.  Any  su- 
pervisor, alderman,  trustee  or  other  officer  who  acts  as  a  member  of  a 
board  of  review  or  of  the  county  board  of  supervisors,  for  one  or  more 
of  the  following  causes: 

(a)  Wilful  or  intentional  valuation  or  equalization  of  property  of 
persons  or  towns,  cities  or  villages  at  other  than  the  true  cash  value 
thereof,  with  the  intent  to  subject  the  property  of  persons  or  of  towns, 
cities  or  villages  to  more  or  less  than  their  lawful  share  of  taxes. 


Removal  of  Taxing  Officers.  187 

(b)  Aiding,  abetting  or  assisting  in  any  understanding,  combina- 
tion or  conspiracy  to  value  or  equalize  the  property  in  towns,  cities 
or  villages  in  a  county  at  other  than  the  true  cash  value,  with  intent 
to  subject  the  property  in  one  or  more  towns,  cities  or  villages  to  more 
or  less  than  its  lawful  share  of  taxes  for  state  or  county  purposes  or 
both. 

(c)  Any  violation  of  law  in  the  valuation  or  equalization  of  prop- 
erty in  towns,  cities  or  villages  or  in  the  discharge  of  official  duties. 

(3)  Procedure.  Removals  under  this  section  may  be  made  by  the 
circuit  judge  in  term  time  or  vacation,  by  order  specifying  the  cause 
thereof,  a  copy  of  which  order  shall  be  certified  by  the  circuit  judge 
to  the  proper  town,  village  or  city  clerk.  Such  removal  shall  be  made 
only  upon  a  duly  verified  petition  signed  by  a  freeholder  and  tax- 
payer of  the  county  setting  forth  fully  the  charges  preferred  against 
such  officer.  The  district  attorney  of  the  county  upon  complaint 
showing  cause  therefor  shall  prepare  the  petition  and  have  the  same 
duly  verified  by  the  complainant.  The  judge,  upon  the  presentation 
of  the  petition,  shall  by  an  order  to  show  cause,  which  shall  toe  served 
upon  such  officer  personally  at  least  ten  days  prior  to  the  hearing,  fix 
a  time  and  place  for  hearing  the  matters  alleged  in  the  petition.  The 
testimony  shall  be  taken  and  the  proceedings  conducted  under  such  rea- 
sonable regulations  as  the  judge  shall  prescribe.  The  district  attor- 
ney shall  attend  the  hearing  and  conduct  the  proceedings  on  behalf 
of  the  petitioner.  The  removal  of  such  officer  shall  disqualify  him 
from  holding  such  office  for  three  years  from  the  date  of  the  order 
of  removal. 

(4)  Costs.  If  the  presiding  judge,  after  a  hearing  on  the  merits 
dismisses  the  petition  and  further  finds  the  complaint  was  wilful  and 
malicious  and  without  probable  cause,  such  judge  shall  order  judg- 
ment in  favor  of  the  officer  and  against  the  petitioner  for  ten  dollars 
attorney's  fees  and  for  the  costs  and  fees  of  witnesses  and  officers  in- 
curred on  behalf  of  such  officer.  The  judgment  shall  be  signed  by  the 
clerk  of  the  circuit  court  and  entered  and  docketed  in  his  office  as  the 
judgment  of  the  circuit  court  in  term.  An  execution  may  be  issued 
thereon  against  the  property  of  the  petitioner  in  the  same  mode  as 
upon  a  judgment  entered  in  the  circuit  court  in  civil  actions  founded 
in  tort.  Upon  the  return  of  such  Nexecution  unsatisfied  in  whole  or 
in  part,  an  execution  against  the  person  of  the  petitioner  may  be  is- 
sued in  the  manner  and  with  the  force  and  effect  of  an  execution 
against  the  persons  as  provided  in  sections  29(55  to  2975,  inclusive,  of 
the  statutes.  In  all  other  oases  the  judge  may.  in  his  discretion,  order 
that  the  expenses  incurred  in  procuring  witnesses  and  other  nei'dod 
actual  expenses,  bo  paid  out  of  tlie  treasury  of  tlie  county  in  which 
such  officer  resides  upon  certificates  of  tlio  ch'rk  of  said  court. 

Sections  1059a  to  1059d  revised  and  renumbered  by  chap.  362,  1919. 

Fnfoirj-moiit  of  lijiliilHy.     Sfcctiox  1  :u  1 .     If  any  town,  city  or  vil- 
lage sliall   refuKf  or  ncgifct  to  open   and   keej)   in   repair  any  state  or 


188  Assessment  and  Tax  Laws. 

county  road  therein  or  any  part  of  any  such  road  and  the  county  clerk 
shall  receive  a  written  notice  of  such  neglect,  signed  by  at  least  six 
freeholders  of  the  county,  he  shall  immediately  notify  the  proper  town 
chairman,  mayor  or  village  president  to  cause  such  road  to  be  opened 
or  repaired  within  a  certain  number  of  days,  not  less  than  thirty,  to 
be  stated  in  such  notice,  and  that  if  said  road  be  not  opened  or  re- 
paired the  same  will  be  opened  or  repaired  by  the  county  and  the  ex- 
pense thereof  charged  to  such  town,  city  or  village.  If  such  road  shall 
not  be  so  opened  or  repaired  the  chairman  of  the  county  iboard  or 
county  road  commissioners  in  those  counties  having  such  commission- 
ers shall  cause  the  same  to  be  opened  or  repaired;  and  he  or  they 
shall  keep  an  accurate  account  of  the  expense  of  opening  or  repair- 
ing the  same,  and  when  audited  and  allowed  by  the  county  board  it 
shall  be  charged  to  such  town,  city  or  village  and  be  added  by  the 
county  clerk  to  the  next  county  tax  apportioned  thereto  and  collected 
therewith. 

Not  assessing  property  at  true  value.  Section  4548a.  Any  asses- 
sor who  shall  ask,  solicit  or  receive  from  the  owner  of  property  situ- 
ated in  and  liable  to  assessment  in  his  assessment  district,  or  the 
agent  or  attorney  of  such  owner  any  reward,  favor,  money  or  other 
thing  of  value  for  the  valuation  or  assessment  of  said  property  of 
such  owner,  at  less  than  the  true  cash  value  thereof  or  at  a  lower 
value  than  such  property  should  have  been  assessed,  shall  be  punished 
by  imprisonment  in  the  county  jail  not  more  than  six  months  or  iby 
fihe  not  exceeding  five  hundred  dollars. 

Ck>rrupt  solicitat'on.  Section  4548b.  Any  person  who  shall  ask 
or  solicit  any  trade  or  business  of  or  from  the  owner  of  any  property 
situated  in  and  liable  to  assessment  in  his  assessment  district,  or  the 
agent,  attorney  or  any  member  of  the  family  of  such  owner,  in  pur- 
suance of  any  agreement,  expressed  or  implied,  that  in  consideration 
of  such  trade  or  business,  in  whole  or  in  part  or  otherwise,  the  said 
property  of  such  owner  shall  be  valued  or  assessed  at  less  than  the 
cash  value  thereof,  or  less  than  the  property  would  otherwise  be  valued 
and  assessed,  shall  be  punished  by  imprisonment  in  the  county  jail 
not  more  than  six  months  or  by  a  fine  not  exceeding  five  hundred 
dollars. 

Liability  of  property  o^aier.  Section  454  8c.  Every  person  who 
shall  offer  to  give  or  shall  give  directly  or  indirectly,  to  any  assessor, 
or  member  of  a  iboard  of  review,  or  for  his  use  or  benefit,  any  reward, 
money  or  other  thing  of  value,  to  assess  or  value  the  property  of  such 
person  at  less  than  its  true  cash  value  or  lower  than  it  should  be  as- 
sessed or  valued,  shall  be  punished  by  imprisonment  in  the  county 
jail  not  more  than  six  months  or  by  a  fine  not  exceeding  five  hundred 
dollars. 

Failure  of  assessor  to  perforai  duty.  Section  454 8d.  Any 
assessor  who  shall  intentionally  fix  the  value  of  any  property  assessed 


Penalties  for  Violation  of  Tax  Laws.  180 

by  him  at  less  or  more  than  the  true  value  thereof  prescribed  by  law 
for  the  valuation  of  the  same,  or  shall  intentionally  omit  from  assess- 
ment any  property  liable  to  taxation  in  his  assessment  district,  or 
shall  otherwise  intentionally  violate  or  fail  to  perform  any  duty  im- 
posed upon  him  by  law  relating  to  the  assessment  of  property  for  taxa- 
tion, shall  forfeit  to  the  state  not  less  than  fifty  dollars  nor  more  than 
two  hundred  and  fifty  dollars. 

Liability  of  board  of  review.  Section  4548e.  Any  member  of 
the  board  of  review  of  any  assessment  district  who  shall  intentionally 
fix  the  value  of  any  property  assessed  in  such  district,  or  shall  in- 
tentionally agree  with  any  other  member  of  such  board  to  fix  the  value 
of  any  of  such  property  at  less  or  more  than  the  true  value  thereof 
prescribed  by  law  for  the  valuation  of  the  same,  or  shall  intentionally 
omit  or  agree  to  omit  from  assessment,  any  property  liable  to  taxation 
in  such  assessment  district,  or  shall  otherwise  intentionally  violate 
or  fail  to  perform  any  duty  imposed  upon  him  by  law  relating  to  the 
assessment  of  property  for  taxation,  shall  forfeit  to  the  state  not  less 
than  fifty  nor  more  than  two  hundred  and  fifty  dollars. 

Liability  for  damages.  Sfxtiox  4  5  48f.  If  any  assessor  or  any 
member  of  the  board  of  review  of  any  assessment  district  shall  be 
guilty  of  any  violation  or  omission  of  duty  as  specified  in  sections 
4548d  and  4548e  he  shall  be  liable  in  damages  to  any  person  or  per- 
sons who  may  sustain  loss  or  injury  thereby,  to  the  amount  of  such 
loss  or  injury;  and  any  person  sustaining  such  loss  or  injury  shall  be 
entitled  to  all  the  remedies  given  by  law  in  actions  for  damages  for 
tortious  or  wrongful  acts. 

Public  officers;    malfeasance;    penalty.     Section'  4549.     Any  officer, 
agent  or  clerk  of  the  state  or  of  any  county,  school  district,  school 
board  or  city  therein,  or  in  the  employment  thereof,  or  any  member 
of  any  town  board  or  village  board,  or  any  officer,  regent,  treasurer, 
secretary,  superintendent,   clerk   or  agent  of  any  penal,   correctional, 
educational  or  charitable  institution  instituted  by  or  in  i)ursuance  of 
law  within  this  state,  or  any  member  of  any  body  or  board  having 
charge  or  supervision  of  such  institution  who  shall  have,  reserve  or 
acquire  any  pecuniary  interest,  directly  or  indirectly,  present  or  pros- 
pective, absolute  or  conditional,   in  any  way  (jr  manner,  in  any   itui- 
chagc  or  sale  of  any  personal  or  real  properly  or  thing  in  action,  or 
In  any  contract,  proposal  or  bid  in  relation   lo  the  same,  or  in  rela- 
tion to  any  pul)lic  service,  or  in   any  tax  sale,   tax  title,  bill  of  sale, 
deed,  mortgage,  certificate,  account,  ordi'r,  warrant  or  receij)!  made  by, 
lo  or  with  him  in  his  official  cajiacity  or  employnieiit,  or  in  any  public 
or  ofllcial  service,  (jr  who  shall  make  any  contract  or  pledge,  or  con- 
tract any  indebtedness  or  liabilily,  or  do  any  other  act  in  his  official 
rapacity  or  In  any  public  or  oflflcial  service  not  authorized  or  required 
by  law,  or  who  shall  make  any  false  slatement,  certificate,  report,  ro- 
(nni    or   entry    in    anv    l)0(p]<    <>?   afcminls   m"    of    r<'c()rds    in    rrsjiccl    to 


ino  Assessment  AND  Tax  Laws. 

anything  done  or  required  to  be  done  by  him  officially,  or  in  any 
public  or  official  service,  or  who  shall  ask,  demand  or  exact  for  the 
performance  of  any  service  or  duty  imposed  upon  him  by  law  any 
greater  fee  than  is  allowed  by  the  law  for  the  performance  of  such 
service  or  duty,  shall  be  punished  by  imprisonment  in  the  county 
jail  not  more  than  one  year,  or  in  the  state  prison  not  more  than 
five  years,  or  by  fine  not  exceeding  five  hundred  dollars;  but  the 
provisions  of  this  section  shall  not  apply  to  the  designation  of  public 
depositories  for  public  funds,  nor  to  the  publication  of  legal  notices 
required  to  be  published  by  any  town,  village  or  county,  or  by  any 
town,  village  or  county  officer,  at  a  rate  not  higher  than  that  prescribed 
by  law,  nor  to  contract  for  the  sale  of  printed  matter  or  any  other 
commodity,  not  exceeding  one  hundred  dollars  in  any  one  year. 

Electors  of  a  town  cannot  give  away  the  money  of  the  taxpayers, 
and  an  order  based  upon  a  vote  of  the  electors  allowing  one  of  the 
supervisors  $200  upon  a  claim  of  only  $17.5,  for  loss  of  a  horse  is  void. 
Mcnasha  Wooden  Ware  Co.  v.  Winter,  159  Wis.  437. 

Sec.  4549,  Stats.  1913,  which  makes  it  an  offense  for  any  town  officer 
to  have,  reserve,  or  acquire  any  pecuniary  interest,  directly  or  indi- 
rectly, present  or  prospective,  absolute  or  conditional,  in  any  "pur- 
chase or  sale  of  any  personal  or  real  property  or  thing  in  action," 
or  in  any  contract  or  bid  relating  thereto,  applies  as  well  to  sales  by 
such  officer  directly  to  the  town  as  to  sales  made  by  other  persons  In 
which  he  has  or  acquires  an  interest;  and  all  contracts  in  contraven- 
tion of  the  statute  are  absolutely  void.  Menasha  Wooden  Ware  Co.  v. 
Wi7iter,  159  Wis.  437. 

A  town  has  no  power  to  pay  a  debt  of  a  poor  person  for  house  rent, 
or  any  other  debt  of  such  person,  which  was  not  lawfully  incurred 
on  the  credit  of  the  town.  Menasha  Wooden  Ware  Co.  v.  Winter,  159 
Wis.  437. 

A  claim  for  damages  to  a  ladder,  though  small  in  amount,  must  be 
passed  upon  by  the  electors  before  the  town  board  has  authority  to 
pay  it.     Menasha  Wooden  Ware  Co.  v.  Winter,  159  Wis.  437. 

A  town  has  no  authority  to  expend  money  for  street  lighting,  and  a 
purchase  by  the  town  board  for  that  purpose  is  ultra  vires  and  void. 
Menasha  Wooden  Ware  Co.  v.  Winter,  159  Wis.  437. 

Graftmg.  Section  4549g.  Except  as  specifically  authorizt:d  by 
statute,  no  officer  or  employe  of  the  state  shall,  directly  or  Indirectly, 
receive  or  accept  any  sum  of  money,  or  anything  of  value,  for  the 
furnishing  of  any  information,  or  performance  of  any  service  what- 
ever relating  in  any  manner  to  the  duties  of  such  officer  or  employe. 
Any  person  violating  this  section  shall  be  punished  Tay  a  fine  of  not 
less  than  twenty-five  dollars  nor  more  than  one  thousand  dollars,  or 
more  than  six  months'  Imprisonment  in  the  county  jail,  or  by  both 
such  fine  and  imprisonment. 

Purchase  or  discount  of  claims  forbidden.  Section  4  55  0.  Any 
person  mentioned  in  section  4549  who  shall  pay,  redeem,  discount  or 
purchase  any  debt,  claim  or  demand  in  favor  of  any  other  person, 
against  the  state,  or  any  county,  town,  school  district,  school  board, 
city  or  village  therein,  or  against  any  fund  thereof  below  the  true 
and  full  amount  thereof,  or  who  shall  pay  any  such  debt,  claim  or  de- 


Malfeasance  ix  Office.  191 

mand  for  any  purpose  out  of  any  fund  not  provided  for  such  purpose, 
or  who  shall  wilfully  violate  any  provision  of  law  authorizing  or  re- 
quiring anything  to  be  done  or  prohibiting  anything  from  being  done 
by  him  in  his  official  capacity  or  employment,  or  who  shall  refuse  or 
wilfully  neglect  to  perform  any  duty  in  his  office  required  by  law,  or 
shall  be  guilty  of  any  wilful  extortion,  wrong  or  oppression  therein 
shall  be  punished  by  imprisonment  in  the  county  jail  not  more  than 
one  year  or  by  fine  not  exceeding  five  hundred  dollars. 

Misuse  of  trust  funds.  Section  4550m.  Any  supervisor,  chair- 
man of  any  town  or  county  board,  mayor  of  any  city,  president  of  any 
village  or  treasurer  of  any  town,  city  or  village  who  shall  make  or 
sign  any  order  or  warrant,  or  pay  out  or  suffer  or  cause  to  be  appro- 
priat3d  or  paid  out  any  moneys  derived  by  loans  from  the  state  trust 
funds  contrary  to  the  provisions  of  section  25.10,  shall  be  punished  by 
confinement  at  hard  labor  in  the  state  prison  for  a  term  not  exceeding 
five  years  or  by  fine  not  exceeding  one  thousand  dollars  or  by  both 
such  fine  and  Imprisonment. 

Officei's  not  to  buy  at  tax  sales.  SrxTiox  4551.  Any  county  treas- 
urer or  county  clerk  or  any  of  their  deputies  or  clerks,  or  any  other 
person  for  them  or  any  of  them,  who  shall  purchase,  directly  or  indi- 
rectly, any  property  sold  for  taxes  at  any  tax  sale  or  any  tax  certifi- 
cate or  tax  deed  held  by  the  county,  except  for  and  on  behalf  of  the 
county  as  now  provided  by  law,  shall  be  punished  by  imprisonment 
in  the  county  jail  not  more  than  six  months  or  by  fine  not  exceeding 
one  hundred  dollars;  and  any  tax  deed  or  tax  certificate  issued  upon 
such  unlawful  purchase  shall  be  null  and  void;  but  no  money  paid 
into  the  county  treasury  on  account  thereof  shall  be  refunded  to 
such  purchaser  or  to  any  person  on  his  behalf. 

Appointing  dc'imty  for  reward.  Skctiox  4552.  Any  person  hold- 
ing or  exercising  any  office  under  the  laws  or  constitution  of  this 
state  who  sliall,  for  any  reward  or  gratuity  paid  or  promised,  grant  to 
another  the  right  or  authority  to  discharge  any  of  the  duties  of  such 
office  as  deputy  or  otherwise,  or  any  person  who  shall  give  or  promise 
any  such  reward  or  gratuity  in  consideration  of  any  such  grant  or 
deputation  shall  be  punished  by  fine  not  exceeding  five  hundred  dol- 
lars, and  such  grant  or  deputation  shall  be  void;  and  such  officer  so 
offending  shall  forfeit  his  office  and  be  disabled  from  holding  the  same 
for  the  remaining  term  thereof. 


102  Assessment  and  Tax  Laws. 


CHAPTER  XIV 


FORMS  FOR  TOWN,  CITY  AND  VILLAGE  OFFICERS. 

The  following  are  some  of  the  more  common  forms  required  by  the 
statutes  in  the  performance  of  the  duties  of  town,  city  and  village  of- 
ficers, in  so  far  as  these  duties  pertain  to  the  subject  of  taxation. 
Forms  for  other  purposes  will  be  found  in  the  pamphlet  on  town  laws 
issued  by  Lyman  J.  Nash,  Reviser  of  Statutes,  and  his  assistant, 
Arthur  F.  Belitz, 

Sec.  6.12.     Notice  of  election  by  town  or  village  clerk. 

Notice  is  hereby  given  that  the  ensuing  general  election,  at  which 
are  to  be  elected  the  following  officers,  to  wit  (here  give  the  substance 

of  the  notice  received  from  the  county  clerk),  will  be  held  at  ,  in 

the  town  (or  village)  of (or ward  of  ),  on  the  day 

of  November  next,  and  that  the  polls  of  said  election  will  be  open  at 
nine  o'clock  in  the  forenoon  and  closed  at  sundown  on  that  day. 

Dated  ,  19—. 

(Signature  of  toivn  or  village  clerk  or  inspectors.) 

Sec.  6.64.      Certificate  of  cletermination   of  persons   elected. 

State  of  Wisconsin,  | 

County  of .  \ 

We, ,  county  clerk (give  official  title),  and  

(give  official  title),  in  and  for  said  county,  constituting  the  board 

of  county  canvassers  for  said  county,  do  hereby  certify  that  we  have 

determined  that  the  within  named is  duly  elected  to  the  office 

of  and  that is  duly  elected  to  the  office  of  (con- 
tinuing according  to  the  facts). 

Given  under  our  hands  at  the  office  of  the  county  clerk  at ,  this 

day  of ,  A.  D.  1^—. 

(Signatures  of  county  clerk  and  board  of  county  canvassers.) 

Sec.  6.63.     Cei'tificate  of  election. 

State  of  Wisconsin,  | 

County  of .  (  ^^• 

I, ,  county  clerk  of  said  county,  do  hereby  certify,  that  at 

the  general  election  held  in  the  several  towns  (villages  and  wards,  if 

there  is  a  village  or  city  in  the  county)  in  said  county  on  the  day 

of  November,  19 — , was  by  the  greatest  number   of  votes 

elected  a  state  senator  (or  member  of  assembly  or  sheriff  or  any  other 


Forms.  193 

oflBcer  as  the  case  may  be),  for  said  county  of .     (If  the  officer  is 

required  to  give  a  bond  add  a  statemctit  of  the  amou7it  thereof  as  fixed 
by  id^o,  or  by  the  action  of  the  county  board.) 

Given  under  my  hand  and  official  seal  at ,  this day  of , 

19 — .  [Seal.]     (Signature  of  county  clerk.) 

Sec.  809.     Notice  by  town  clerk  to  persons  clcctod  to  town  otticc. 


To  ■ : 

You  are  hereby  notified,  that  at  the  annual  town  meeting  held  in 

and  for  the  town  of  ,  in  the  county  of  ,  on  the  day  o£ 

,  you  were  duly  elected  to  the  office  of (if  oath  or  bond  is  re- 
quired, it  uould  be  ivell  to  add),  if  you  neglect  to  file  your  oath  (and 
bond)  of  office  within  ten  days  after  receiving  this  notice,  such  neglect 
is  by  law  deemed  a  refusal  to  serve  in  such  office. 

Dated  this day  of ,  19 — .  (Signature  of  town  clerk.) 

Sec.  809.     Oath   of   towTi  officer. 
State  of  Wisconsin,  County  of 


I,  ,  having  been  elected  (designate  office)   in  and  for  the 

town  of  ,  in  said  county,  do  solemnly  swear    (or  affirm)    that   I 

will  support  the  constitution  of  the  United  States,  the  constitution  of 
the  state  of  Wisconsin,  and  will  faithfully  discharge  the  duties  of  the 

office  of  ,  to  the  best  of  my  ability.     So  help  me  God. 

(Signature.) 

Subscribed  and  sworn  to  before  me  this  — -  day  of ,  19 — . 

(Signature  of  justice  of  the  peace  or  notary  public.) 

Sec.  818.      Appointment  to  fill  vacancy  in  town  boaid. 

We, and ,  two  supervisors  of  the  town  of, . 

and ,  town  clerk  thereof,  do  hereby  appoint to  fill 

the  vacancy  in  the  town  board  of  said  town,  occasioned  by  the  death 
(or  resignation  or  removal  from  said  town)  of ,  late  a  mem- 
ber of  said  board. 

Given  under  our  hands  this day  of  ,  19 — . 

(Signature  of  sxipcrvisors  and  town  clerk.) 

Sec.  818.     Appoint niont  of  town  trea-surer. 

Whereas, —,  treasurer-elect  of  said  town  of ,  refuses  to 

serve  (or  WTiereas,  the  office  of  treasurer  of  said   town  of ,  has 

become  vacant  by  tlie  death  or  resignation  or  otherwise,  of ■ 

late  town  treasurer  thereof;  or  Whereas, ,  treasurer  of  said 

town  of  ,  is  unable  from  sickness  or  other  cause  to  perform  his 

official    duties),   we.  the    undersigned   town    board    theroof.    do   hereby 

appoint as  treasurer  of  said  town,  for  the  remainder  of  the 

term  of  office  of  said . 

Given  unrlr-r  our  hands  this  day  of ,  19—. 

fSignafurcs  of  ton  n  board.) 

SiH:  HiS.  'I'cmiMnaiy  ap|M.iiitiiMiil  l».v  lowii  Ijoanl  to  1111  vacMii'V 
in  touii  odirc,  otlni-  tli.iii  sii!K'rvi,s«ir.  ti<"isiii<i  ;ni«l 
ju.stifc   of   th<'    pearr. 

Whereas,  tJie  office  of ,  of  the  town  of  -  — .  has  become  vacant 

by  the  death  (or  resignation  or  other  cause)  of .  late  incum- 

bf-nt   thereof  ror  Whereas, .  of  the  town  of  is  unable 

13 


194  Assessment  and  Tax  Laws. 

from    sickness   or   otherwise   to    perform   his   official    duties),   we,    the 

undersigned  town  board,  do  hereby  appoint ,  of  said  town,  to 

discharge  the  duties  of  said  office  until  the  same  is  filled  by  election 

(or  until  the  disability  of  said is  removed). 

Given  undor  our  hands  this day  of ,  19 — . 

(HignaUires  of  town  hoard.) 

Sec.  820.     Notice  of  special  meeting  of  town  board  as  a  board  of 
audit. 

To — — ,  supervisor: 

Sik:     The    undersigned,   two   members   of   the    town   board   of  , 

deeming  a  special  meeting  of  said  board  necessary  for  the  purpose  of 
auditing  and  settling  charges  against  said  town,  hereby  notify  you  that 

such  meeting  will  be  held  at  (specify  place)  on  the day  of  — r—, 

19 — ,  at o'clock  in  the  noon. 

Dated  this day  of ,  19 — .  (Signatures  of  supervisors.) 

Sec.  821   sub.    (2).     Claim  against  towii  on  accoiml. 

To ,  town  clerk  of  the  town  of 


Take  notice  that  I,  the  undersigned  claimant,  of  ,  hereby  make 

claim  against  the  said  town  of ,  in  the  sum  of dollars,  upon 

an  open  account  for  services  performed  by  me  for  said  town  (or  for 
goods  and  merchandise  sold  and  delivered  by  me  to  said  town)  a  true 
copy  of  which  account  is  hereto  attached. 

Dated  the day  of ,  19 — .  (Signature  of  claimant.) 

(Attach  itemized  statement  of  account,  verified  as  follows): 

State  of  Wisconsin,  \ 

County  of .  ( 

,  being  duly  sworn,  says  that  the  above  and  foregoing  ac- 


count is  just  and  true,  that  there  are  no  offsets  thereto,  nor  have  any 
payments  been  made  thereon  (except  those  named  in  said  account), 
and  that  there  is  now  justly  due  and  owing  thereon  to  this  affiant  from 
the  said  town  of  the  sum  of ■  dollars    (with  interest  from 

). 

(Signature  of  claimant.) , 

Subscribed  and  sworn  to  before  me  this day  of ,  19 — . 

(Signature  of  notary  puMie.) 

Sec.  830.      Chairman's  approval  of  town  clerk's  bond. 

I  hereby  approve  the  sufficiency  of  the  sureties  named  in  the  within 
bond. 

Dated  this  day  of  ,  19 — . 

(Signature  of  eliairman  of  toicn  hoard.) 

Sec.   8.30.      Certificate  by  town  treasurer  of   rertifled  copy   of  tOAvn 
clerk's  bond. 

I, ,  town  treasurer  of  the  town  of  ,  in  the  county  of 

-,  do  hereby  certify  that  I  have  carefully  compared  the  above  and 


foregoing  bond  with  the  original  and  official  bond  of ,  town 

clerk  of  said  town,  on  file  in  my  office,  and  that  the  same  is  a  true 
copy  thereof,  and  of  the  whole  thereof 

Dated  this day  of ,  19 — .       (Signature  of  town  treasurer.) 


Forms.  19;  j 

Sec.  832  sub.    (2).      Certificil  statement  of  town  oflicers  elected. 

To  the  county  clerk  of  the  county  of  : 


The  undersigned,  clerk  of  the  town  of  •,  county  of  ,  hereby 

certifies  that  the  following  is  a  true  and  correct  statement  of  all 
town  officers  elected  in  said  town  at  the  annual  meeting  thereof  held 
on  the  dav  of  ,  19 — : 


Xarae  I  Office  '  Post-offlce  adciiess 


Dated  this day  of ,  19 — .  (Signature  of  town  clerk.) 

Sec.  8;J.j.      liuiul  to  be  given  by  town  treasurer. 

Know  all  men  by  these  presents  that  we, ,  of  the  town  of 

,  in  the  county  of  ,  in  the  state  of  Wisconsin,  as  principal, 

and and ,  of  said  county  and  state,  as  sureties,  are 

held  and  firmly  bound  unto  the  town  of " ,  in  said  county,  in  the 

sum  of  (not  leas  than  the  whole  amount  of  money  estimated  to  come 

into  ?iis   hands  durinn  his  term)   dollars  to  be  paid  to  the  said 

town;  for  which  payment  well  and  truly  to  be  made,  we  bind  ourselves, 
our  heirs,  executors  and  administrators,  jointly  and  severally,  firmly 
by  these  presents. 

Sealed  with  our  seals  and  dated  this day  of ,  19 — . 

Whereas,  the  above  bounden was  elected  (or  appointed)  to 

the  office  of  treasurer  of  the  town  of ,  on  the day  of ,  19 — : 

Now  the  condition  of  this  obligation  is  such,  that  if  the  said 

shall  faithfully  discharge  the  duties  of  his  said  office  of  treasurer, 

and  faithfully  and  truly  account  for  and  pay  over,  according  to  law, 
all  moneys  which  shall  come  into  his  hands  as  such  treasurer,  includ- 
ing all  moneys  received  from  the  state  or  county  on  account  of  the 
drainage  fund,  the  school  fund  income,  or  any  other  account  whatever, 
then  this  obligation  shall  be  void;  otherwise  to  remain  in  full  force 
and  effect. 

Signed,  sealed  and  delivered  in  presence  of: 

(Siyualitres  of  tuu  uitnesses.)  (Siynaiurcs  and  scats.) 


(.\pproval  of  Above  Bond  to  he  Indorsed  Thereon.) 

I   lien-by  approve  (ho  within  bond,  botli  as  to  (he   form  thereof  and 
(he  sufficiency  of  the  sureties. 

Ua(ed  this day  of  ,   19—. 

(Rignature  of  chairman  of  hncn.  hoard.) 

Sec.  8:t((iii.  (rrtilictl  .sla(<'iiiiiit  (il  ;iiii<>iiii(s  \t:\u\  l).\  (own  I  rca.Miiri' 
to  scliool  «lis(ri<'l  (rcasiirci-  (lining  n«'.\l  |»rec«'(liii;i 
y<';tr. 

Sta(«'riii-n(   of  (he   amount  of   money   paid    by   (he   und'isiKned.   (own 
treasurer  of  the  town  of  — —.  during  the  year  next  picceding  (lie  ]as( 

M(»n(lay  in  .June,  A.  I).  19 — ,  to ,  district  (reasurer  of  school 

(lis(ric(   ^or  jf)int  school  district)   number  .  nf  said  town 


196 


Assessment  and  Tax  Laws. 


Year 

Month 

Day 

On  What  Account 

Amount 

. 

I  hereby  certify  tliat  the  foregoing  statement  is  correct. 

Dated  this  day  of ,  A.  D.  19—. 

(Signature  of  town  treasurer.) 

Sec.  838.      Statement    of    town    treasurci-    of    account    with    county 
treasurer. 

Statement  of  amount  of  money  received  by ,  as  treasurer 

of  the  town  of ,  in  the  county  of ,  which  he  has  paid  or  ought 

by  law  to  pay  over  to  the  treasurer  ■of  said  county,  for  and  during  the 
year  (or  other  period,  specifyincf,  it)  preceding  the  date  hereof: 


WhPn 
received 


From  whom 
received 


For  what  paid 


Amount 


Date  of  payment 
to  county 
treasurer 


Amount 


Amount  received  as  town  treasurer  to  be  paid  to  county  treasurer  $- 

Amount  paid  over  to  county  treasurer $- 

Dated  this  day  of  ,  19 — .• 


(Signature  of  town  treasurer.) 


I, 


town  treasurer  of  the  town  of 


do  liereby  certify 


that  the  foregoing  statement  by  me  made  is  in  all  respects  true  and 
correct,  and  that  the  same  contains  the  full  amount  of  moneys  so  re- 
ceived by  me  during  the  period  of  time  included  therein,  being  from 

the  day  of ,  19—,  to  the day  of ,  19—,  inclusive. 

In  witness  whereof,  I  have  hereunto  set  my  hand  this  day  of 


19—. 


(Signature  of  town  treasurer.) 


Sec.  8;>2ni.     Notice  to  town  treasurer  of  apportionment  of  school 
moneys  by  the  town  elerk. 

To  the  treasurer  of  the  town  of : 

You  are  hereby  notified  that  I  have  apportioned  the  school  moneys 
now  in  your  hands  to  the  different  districts  of  the  town,  as  follows: 


Forms. 


197 


Dis 

trict 

Xarae  of  Clerk 

Post  Office 

Xo    1 

Xo    2 

Xo    o 

Xo    i 

Xo.   5 

Xo.   C 

Joint 

Xo. 
No. 
No. 

1. 

o 

3. 

Joint 

The  post-office  address  of  the  undersigned  is 
Dated  this  day  of ,  19—.  ''f^^" 


(Signature  of  town  clerk.) 


Sec.   28.03.      Application  for  e.\eniption  from  taxes — Forestry  lands. 

To  the  assessor  of  the  town  of : 

I, ,  owner  of  the (describe  the  land)  hereby  give  notice 

that  I  have  set  apart acres  of  said  tract  of  land,  more  particularly 

described  as  follows  (describe  land)  for  the  purpose  of  growing  forest 
trees  thereon.     That  I  have  planted  and  have  growing  on  said  tract 

of  land  about trees  per  acre.     That  I  give  this  notice  and  hereby 

make  application  for  exemption  of  said  land  from  taxation  under  the 
provisions  of  the  statute  relating  to  the  encouragement  of  forestry. 
That  a  plat  of  said  land  is  attached  to  this  application  and  made  a 
part  thereof. 

Dated  at ,  Wisconsin,  this day  of ,  19 — . 

(Signature.) 


I. 


assessor  of  the  town  of 


county  of 


hereby 


certify  that  I  have  examined  the  premises  described  in  the  above  ap- 
plication of and  find  on  the  same,  forest  trees  planted  and 

growing  of  the  variety  known  as  ,  in  excess  of  one  thousand  two 


hundred  per  acre. 

Dated  this day  of 


19- 


(Signature  of  assessor.) 


Sees.   28.08  and  28.00.      Declaration   of  iatention   to   plant  trees. 


I, ,  owner  of  (describe  land)   in  the  town  of  ,  county 

of ,  do  hereby  declare  that  I  have  set  apart acres  of  said  tract 


of  land,  more  particularly  described  as  follows  (describe  tract  set 
aiiart)  and  intend  to  plant  thorenn  forest  trees  so  as  to  secnre  the 
exemption  privil('f:;e  provided  in  sections  1494 — 101  to  1494 — 111,  in- 
clusive, of  the  statutes;  and  I  hereby  request  that  the  valuation  of 
said  land  be  determined  in  advance  of  such  planting  ])>•  the  board  of 
review  for  the  said  town  of  . 

(And  I  further  requfst  that  such  detenniiuit  ion  b(>  made  williout 
delay,    for   wliirb    purpose    I    have   this    day   deijositcd    with    tlic    town 

clerk  of  said  town  of the  sum  of dollars,  to  defray  the  com- 

I>ensation  of  the  members  of  said  board  of  review  for  oiu'  day's  at- 
tendance.) 

Dated  this  day  of ,  19—.  (Signature.) 


198  Assessment  and  Tax  Laws. 

Sec.  28.09.      Notice    of   luoctiiij;    of    hoard    of   review    to    determine 
value  of  land  for  forest  tree  plantation. 

To  the  members  of  the  'board  of  review  for  the  town  of ,  county 

of  : 

Whereas, ,  owner  of  ((lescrihc  land)  in  the  town  of  , 

county  of ,  did  on  the day  of  ,  19 — ,  in  writing  declare  his 

intention  to  plant  forest  trees  on  a  portion  of  said  lands,  described  as 
follows  fdescribc  tract  set  apart  for  plantation),  so  as  to  secure  the  ex- 
emption privilege  provided  in  sections  1494 — 101  to  1494 — 111,  in- 
clusive, of  the  statutes,  and  did  duly  request  a  valuation  of  said  tract 
in  advance  of  such  plantation,  without  delay,  by  the  board  of  review 
of  said  town  of  • ,  and  did  at  the  same  time  deposit  with  the  un- 
dersigned town  clerk  of  said  town  the  sum  of  dollars,  to  defray 

the  compensation  of  the  members  of  said  board  of  review  for  one  day's 

You  are  hereby  notified  that  a  special  meeting  of  the  board  of  re- 
view of  said  town  of  will  be  held  at on  the day  of , 

19 — _  for  the  purpose  of  determining  the  valuation  of  said  tract,  as 
aforesaid. 

Dated  this day  of ,  19—.  (Signature  of  clerk.) 

Sec.  40.07.     Petition  for  equalization  of  joint  school  district  taxes. 

To 

Clerk  of  Joint  School  District  No. . 

We,  the  undersigned  resident  free-holders  of  that  part  of  the  town 

(or  city  or  village)   of  • ,  embraced  within  joint  school  district  No. 

,  hereby  petition  for  an  equalization  of  the  school  taxes  levied  in 

said  district  for  the  current  year  and  the  apportionment  thereof  be- 
tween the  several  portions  of  each  town  (or  city  or  village)  constitut- 
ing part  of  the  same. 


Sec.  40.07.     Notice  of  meeting  of  assessors  to  equalize  joint  school 
district  taxes. 

To  the  assessors  of  all  towns,  cities  or  villages,  any  part  of  which  is 

included  in  joint  school  district  No.  . 

(Copy  to  each  assessor.) 

You  are  hereby  notified  that  three  resident  freeholders  of  that  part 

of  joint  school   district  No.  • •  lying  within   the   town    (or  city  or 

village)  of  — —  have  petitioned  for  an  equalization  and  apportionment 
of  the  school  taxes  levied  in  said  district  for  the  current  year,  and 
that  a  meeting  of  the  assessors  of  said  towns  (or  cities  or  villages)  will 

be  held  at  the  school  house  in  said  school  district  on  the  • ■  day  of 

,  at  o'clock  (A.M.  or  P.M.)  for  the  purpose  of  comparing  and 

investigating  the  assessed  valuation  of  the  taxable  property  in  the 
several  parts  of  such  district  separated  by  town,  city  or  village  lines, 
and  of  apportioning  the  school  taxes  levied  therein  among  the  parts 
of  each  of  said  towns  (or  cities  or  villages)  embraced  within  said 
joint  school  district. 

Dated  this day  of ,  192—.^ 


School  District  Clerk. 
Sec.   40.07      Equalization  of  tax  assessment  in  a  joint  school  district. 

To  district  clerk  of  joint  school  district  number  of  towns  of  

and : 


Forms.  199 

Whereas,  joint  school  district  number of  the  towns  of  and 

is  composed  of  territory  described  as  follows,  to  wit:      Sections 

(give  description)  in  said  town  of  and  section  (give  description) 

in  said  town  of  . 

Upon  the  petition  of , and  ,  freeholders 

residing  in  that  part  of  said  joint  school  district  situated  in  the  town 

of  ,   duly  filed  with   the  clerk  of  said  joint   school   district;    and 

upon  due  notice  given  by  said  clerk;  we,  the  undersigned,  assessors  of 

the  towns  of and  (or  of  the  town  of and  village  of 

or  city  of  )   having  duly  met  at  the  district  schoolhouse  in  said 

district  on  the day  of ,  19—  (if  unable  to  agree,  say,  and  being 

unable  to  agree  as  to  the  relative  proportion  of  district  taxes  to  be 
assessed  upon  the  several  parts  of  said  district,  the  assessor  of  in- 
comes of  the  county  of  was  called  to  our  aid)  and  having  com- 
pared the  relative  valuation  of  taxable  property  in  the  several  parts  of 
said  district  separated  by  town  lines,  as  aforesaid,  and  considering  the 
same  to  be  unjust. 

Now,  Therefore,  it  is  hereby  determined  that  the  fair  and  just  pro- 
portion  of   school   taxes   levied   in   joint   school   district  No.   for 

the  current  year  properly  chargeable  to  each  part  of  said  school  dis- 
trict separated  by  town,  city  or  village  lines  is  as  follows: 

That  part  of  said  joint  school  district  embraced  within  the 

Town  of  $ ■ 

That  part  of  said  joint  school  district  embraced  within  the 

Town  of  $ 

That  part  of  said  joint  school  district  embraced  within  the 

Village    (or   City)    of  $ 

Total    ? 

And  that  said  school  district  taxes  should  be  levied  and  extended 
on  the  tax  rolls  accordingly. 

(Signatures  of  assessors  of  all  towns  interested) 
(Signature  of  assessor  of  incomes  if  called  in) 

Sec.   1060  sub.  .3.     Notice  of  meeting  of  town  board  of  review. 

Notice  is  hereby  given  that  the  board  of  review  for  the  town  of 

will  meet  at  the  office  of  the  undersigned,  town  clerk  thereof,  on  the 

day  of  ,  19 —  (Inst  Monday  of  June),  at o'clock  in  the 

noon,  for  the  purpose  of  reviewing  and  examining  the  assessment 

roll  of  real  and  personal  property  in  said  town,  and  all  sworn  state- 
ments and  valuations  of  real  and  personal  property  therein,  and  bank 
stock,  and  correcting  all  errors  in  said  roll,  whether  in  description  of 
property  or  otherwise,  and  to  perform  sucli  other  duties  as  are  imposed 
upon  it  by  law. 

Dated  this  day  of  ,  19—.  (Signature  of  toirn  clerk.) 

Sec.    10(;i,   sub.   :?.      N'otioc  of   raising  valuation. 


To : 

Sir:     It  appearing  to  the  board  of  review  of  the  town  of ,  from 

the  evidence  before  it  tliat  certain  real  (or  personal)  projjerty  therein, 
to  wit:  (describe  the  same),  for  which  you  are  liable  to  assessment, 
has  been  valued  by  the  assessor  too  low  (or  has  been  omitted  from  the 
assessment  roll)  for  the  year  19 — ,  you  are  hereby  notified  that  the 
said  board  of  review   will  be  in  altciKlance  at  tlie  office  of  llic  town 

clerk  of  said  town,  on   the  day   of .  19—,  at o'clock   in 

the  noon  of  said  day,  at  which  time  and  place  it  intends  to  raise 

the  valuation    of   said    (or   to    nlaro    ui)on    said    roll    and    assess    such 


200  Assessment  and  Tax  Laws. 

omitted)  property,  at  which  time  and  place  you  may  be  heard  before 
the  board  in  relation  thereto,  if  you  desire. 

Dated  this day  of  ,  19—. 

(Signature  of  clerk  of  board  of  review.) 

Sec.   1077c.     Appeal  from  county   equalization. 

The  undersigned,  chairman  of  the  town  of (or  president  of  the 

village  of or  mayor  of  the  city  of  )  county  of ,  in  behalf 

of  said  town  (or  village  or  city),  having  been  duly  authorized  so  to  do 
by  resolution  (or  order)  adopted  by  the  town  board  of  said  town  (or 
village  board  of  said  village  or  mayor  and  common  council  of  said  city) 

on  the day  of ,  19 — ,  does  hereby  appeal  to  the  Wisconsin  tax 

commission  from  the  assessment  and  determination  of  the  relative 
value  of  the  taxable  property  in  the  several  assessment  districts  of 

said  county  of ,  made  by  the  county  board  thereof  on  the day 

of ,  19 — ,  pursuant  to  section  1073  of  the  statutes,  for  the  purpose 

of  obtaining  a  review  and  redetermination  of  the  valuation  of  prop- 
erty in  all  the  assessment  districts  of  said  county  (or  in  the  said  town 

of  or  towns  of  and  ,  said  county  or  village  or  city  of 

in  said  county)  as  to  the  real  estate  (or  as  to  the  personal  prop- 
erty or  both  as  to  real  and  personal  property)  therein  upon  the  ground 
that  (state  plainly  and  concisely,  without  unnecessary  repetition,  the 
facts  constituting  the  grievance  sought  to  be  remedied  on  the  appeal). 

Dated  this day  of ,  19 — . 

(Signature  of  town  chairman  or  village  president  or  mayor.) 

State  of  Wisconsin,  | 

County  of .  \ 

being  first  duly  sworn,  says  that  he  is  duly  elected  and 


qualified  chairman  of  the  town  of (or  president  of  the  village  of 

or  mayor  of  the  city  of ),  in  said  county,  arid  the  person  who 

made  and  signed  the  foregoing  declaration  of  appeal;  that  he  has  read 
the  same  and  knows  the  contents  thereof,  and  that  the  same  is  true 
to  his  own  knowledge.  (Signature.) 

Subscribed  and  sworn  to  before  me  this day  of ,  19 — . 

(Signature  of  notarial  officer.) 

Sec.  1077(1.     Notice  of  hearing  in  appeal  from  the  county  equaliza- 
tion. 

Office  OF  Wisconsin  Tax  Commission. 

In  the  matter  of  the  appeal  of  the  town  (or  city  or  village)   of  , 

county,  Wisconsin,  from  the  equalization  made  by  the  county 

■board  of  said  county  for  the  year  19 — . 

Whereas,  the  town  (or  city  or  village)  of ,  county,  Wiscon- 
sin, has  apepaled  to  the  Wisconsin  tax  commission,  as  authorized  by 
sections  1077a  to  1077^  of  the  statutes,  from  the  assessment  arid  de- 
termination of  the  relative  value  of  the  taxable  property  in  the  several 
assessment  districts  of  said  county  made  by  the  county  board  thereof 
on  the  day  of ,  19—,  pursuant  to  section  1073  of  the  statutes. 

Now,  therefore,  it  is  ordered  that  a  preliminary  hearing  upon  said 
appeal  be  had  before  the  Wisconsin  tax  commission  at  the  courthouse 

in  the  village  (or  city)  of (or  other  place),  in  said  county  on  the 

(Jay  of ,  19 — ,  at o'clock  in  the  noon,  for  the  purpose 

of  investigating  such  assessment  and  determining  whether  or  not  said 


Forms.  201 

appeal  should  be  entertained  and  a  review  of  such  equalization  or- 
dered, as  provided  by  the  sections  of  the  statutes  aforesaid. 

Dated  at  the  capitol  at  Madison  this day  of ,  19 — . 

Wisconsin  Tax  Commission, 

By ,  Secretary. 

Sec.   1080.     Town  treasurer's  bond  for  state  and  county  taxes. 

Know  all  men  by  these  presents,  that  we, ,  as  principal, 

and  and ,  as  sureties,  all  of  ,  are  held  and 

firmly  bound  unto  the  county  treasurer  of  county,  in  the  state  of 

Wisconsin,  in  the  penal  sum  of  (double  amount  of  state  and  county 
taxes  apportioned  to  toicn  not  exceeding  five  hundred  thousand  dol- 
lars), to  which  payment,  well  and  truly  to  be  made  to  said  county 
treasurer  or  his  successor  in  office,  we  bind  ourselves,  our  heirs, 
executors  and  administrators,  jointly  and  severally,  firmly  by  these 
presents. 

Sealed  with  our  seals,  and  dated  this day  of A.  D.  19 — . 

The  condition  hereof  is  such  that  if  the  above  bounden , 

who  is  town  treasurer  of  the  town  of in  said  county,  shall  faith- 
fully perform  the  duties  of  his  office  of  treasurer,  and  shall  fully 
account  for  and  pay  over  according  to  law  all  state  and  county  taxes 
which  shall  come  into  his  hands,  then  this  obligation  shall  be  void; 
otherwise  to  remain  in  full  force  and  effect. 

Sealed  and  delivered  in  the  presence  of: 

(Signatures  of  tivo  xvitnesses.)  (Signatures  and  seals.) 

(Form  of  Approval.) 

I  hereby  approve  the  within  bond,  both  as  to  the  form  thereof  and 
the  sufficiency  of  the  sureties. 

Dated  this  —  day  of ,  19—.        (Signature  of  town  chairman.) 

Sec.   1085.     Notice  to  correct  assessment  after  delivery  of  roll. 

To and ,  and  to ,  assessor: 

Whereas,  the  following  described  parcels  of  land  situate  in  the  town 

of  -,  viz:     Lot  1,  in  section  ,  township  No. ,  of  range  No. 

,  belonging  to ;    and  lot  2,  in  said  section,  belonging  to 

,  have  been  erroneously  assessed  together  on  the  tax  roll  of 

said  town  for  the  year  19—:     You  are  hereby  notified  to  appear  at 

the  office  of  the  undersigned,  clerk  of  said  town  of  ,  on  the  

day  of  ,  19—,  at  o'clock  in  the  noon,  to  correct  the  said 

assessment  roll. 

Dated  this  day  of ,  19—. 

(Signature  of  toicn  clerk  or  treasurer.) 

Sec.   1087 — 15.      Application    for   reassessment. 

In  the  matter  of  the  application  for  the  reassessment  of 

the  town  (or  city  or  village)  of , County, 

Wisconsin. 

The  undersigned  taxpayers  of  the  town   (or  city  or  village)  of 


County,  Wisconsin,  as  owners  of  more  than  five  per  cent  of  the 
taxable  property  therein,  according  to  the  last  assessment  respectfully 
represent  and  declare  that  the  assessment  of  real  and  personal  prop- 
erty (or  real  or  pf-rsonal  property  as  the  caso  may  bo)  In  said  town 
(or  city  or  village)  for  the  year  I'.t  -  has  not  been  made  at  the  truo 
value  thereof  as  the  law  requirt's  and  that  the  same  is  uueciual  and 
discriminatory  as  between  different  taxpayers  and  classes  of  property; 


202  Assessment  and  Tax  Laws. 

that  certain  taxable  property  in  said  town  has  been  assessed  at  or 
above  its  full  value,  while  other  taxable  property  has  been  assessed  at 

not  to  exceed  per  cent  of  its  true  value;  that  hereto  annexed  and 

made  a  part  hereof  is  a  list  of  different  descriptions  of  real  estate  (or 
items  of  personal  property)  with  the  true  and  assessed  value  of 
each  description  set  opposite  the  same,  showing  gross  inequality  in 
valuation  thereof;  that  the  aggregate  assessment  of  all  taxable  property 

in  said  town   (or  city  or  village)   for  said  year,  is  and  that  the 

assessment  of  the  taxable  property  of  each  of  said  petitioners  for  said 
year  is  as  set  opposite  his  name  below;  that  said  assessment  has  not 
been  made  in  substantial  compliance  with  law,  and  that  the  interest 
of  the  public  will  be  promoted  by  a  reassessment  of  all  (or  a  specific 
part  of)  the  taxable  property  in  said  town  (or  city  or  village). 

Wherefore,  the  undersigned  petitioners  pray  for  an  investigation 
and  reassessment  of  said  property  as  provided  by  sections  1087 — 45  to 
1087—57  of  the  statutes. 

Dated  this  day  of ,  192—. 


Sec.   1087 — 45.     Order  for  pi'eliiiiiiiary  hearing  on  application  for 

reassessment 

Office  of  Wisconsiix  Tax  Commission 

In  the  matter  of  the  application  for  the  reassessment  of 
the  town  (or  city  or  village)  of  — — , County,  Wis- 
consin. 

Whereas,   John    Doe   and  several  other  taxpayers   of  the  town    (or 

city  or  village)   of  ,  County  of ,  Wisconsin,  as  owners  of  more 

than  five  per  cent  of  the  taxable  property  in  said  town,  (or  city  or 
village)  have  complained  to  the  tax  commission  that  the  assessment 
of  real  and  personal  property  (or  real  or  personal  property)  therein 
for  the  year  19 —  has  not  been  made  in  substantial  compliance  with 
law,  and  is  otherwise  unequal  and  discriminatory,  and  that  the  interest 
of  the  public  will  be  promoted  by  a  reassessment  thereof,  and  have 
enumerated  sufficient  irregularities  and  defects  in  the  assessment  of 
different  persons  and  classes  of  property  in  said  town  (or  city  or  vil- 
lage) to  require  an  investigation  thereof; 

Now,  therefore,  notice  is  hereby  given,  that  a  preliminary  hearing 
on  the  matter  of  said  complaint  and  application  will  be  held  before  the 

Wisconsin  Tax  Commission  at  the  city   (or  village)  of (name  of 

nearest  railroad  station  or  other  convenient  place)  on  the day  of 

,  192—,  at  o'clock   (A.M.  or  P.M.)   at  which  time  and  place 

all  persons  interested  in  said  matter  will  be  given  an  opportunity  to 
be  heard,  and  the  application  for  reassessment  investigated  and  de- 
termined. 

Dated  at  the  capitol  at  Madison,  this  day  of ,  192 — . 

WISCONSIN  TAX  COMMISSION, 

By 


Secretary. 


Forms.  203 

Sec.   1087 — 48.      Oath  ol'  iJcrson  appointed  to  reassess. 

State  of  Wiscoxsix,  / 

County  of .  \ 

of  ,  Wisconsin,  having  been  appointed  by  the  tax 


commission  to   make   a   reassessment   of  the   taxable  property  in  the 

,  county,   Wisconsin,   pursuant  to  the  provisions   of  sections 

1087—45  to  1087—57,  inclusive,  of  the  statutes,  do  solemnly  swear  that 
I  will  support  the  constitution  of  the  United  States,  and  the  constitu- 
tion and  laws  of  the  state  of  Wisconsin,  and  that  I  will  faithfully  per- 
form the  duties  imposed  upon  me  by  law  in  respect  to  such  reassess- 
ment, to  the  best  of  my  ability.     So  help  me  God.  (Signature.) 

.Subscribed  and  sworn  to  before  me  this  day  of •,  19—. 

(Signature  of  notarial  officer.) 

Soc.   1087 — 47.     Notice  of  meeting  oi  reassessment  board  of  review. 

Whereas,  the  persons  appointed  by  the  tax  commission  to  reassess 

the  town    (or  city   or  village)    of  have  notified  the  undersigned 

clerk  that  the  reassessment  of  said  town  has  been  or  soon  will  be 
completed,  and  requested  me  to  call  a  meeting  of  the  board  of  review- 
appointed  by  the  tax  commission  to  examine  and  correct  said  reassess- 
ment roll; 

Now,  therefore,  notice  is  hereby  given,  that  the  board  of  review  on 

the  reassessment  of  the  town    (or  city   or  village)    of  will  meet 

at  the  office  of  the  undersigned  town  clerk  on  the  day  of  , 

192 —  at  ten  o'clock  in  the  forenoon  of  that  day  for  the  purpose  of 
reviewing  and  examining  the  reassessment  roll  of  real  and  personal 
property  in  said  town  (or  city  or  village)  and  all  sworn  statements 
and  valuations  of  real  and  personal  property  therein,  including  bank 
stock,  and  of  performing  such  other  duties  as  may  be  imposed  upon 
it  by  law. 

Dated  this  day  of ,  192—. 


Town  Clerk. 
Sec.   1081).      Notice  as   to   payment  of  taxes. 

Notice  is  hereby  given  by  the   undersigned,  town  treasurer  of  the 

town  of  ,  that  the  tax  roll  for  said  town,  for  the  year  19 — ,  is  in 

my  hands  for  collection,  and  that  the  taxes  charged  tiierein  are  subject 
to  payment  at  my  office,  at  any  (ime  prior  to  the  first  day  of  February, 
19—. 

That  after  the  thirty-first  day  of  .January,  I  shall  i)roceed  to  collect 
the  taxes  remaining  unpaid  in  the  manner  authorized  by  law. 

iJated  this day  of .  19    -.         (Signahirr  <if  toirn  treasurer.) 

Sec.    1221.      Order  dr«-lariiif;  streets  in  be  public  li:;'lnvays. 

Whereas,   the  plat  of  the  village  of  (or  other  plat)    has  been 

duly  certified  and  recorded  according  to  the  law,  tlie  same  not  being 
included  within   the  limits  of  any  incorporated  village. 

-N'ow.   therefore,   we,   tlu^  town   board  of  said    town  of .   (b-oniing 

the  streets  and  alleys  in  sucli  plat  to  be  necessary  lor  the  public  use. 
do  order  that  the  same  be,  and  they  are  hereby  declared  to  be.  public 
highways.  Hf  only  a  portion  of  thr  strret.s  arc  deemed  neecfsari/  for 
public  use,  dearrihc  such  In/  the  names  thereof  upon  the  plat;  if  allci/s, 
descril>e  their  position   upon  phil  with  reference  to  lots,  hhxks,  etc.) 

(!i\iMi   iiiidcr  our  liamis,  lliis  -  day  of ,  19-. 

( Sianat uies  of  Itnin   tioiinl.) 


204 


Assessment  and  Tax  Laws. 


Sec.   1224a.     Order  declaring  waterway  to  be  a  public  waterway. 

Whereas,  the  following  described  waterway  (describe  the  waterway) 
situated  in  this  town  of  ,  state  of  Wisconsin,  is  suitable  for  gen- 
eral and  useful  navigation  by  boats  and  launches; 

Now,  therefore,  we,  the  town  board  of  said  town  of 


-  do,  by  this 
order,  adopt  the  said  waterway  as  a  public  waterway  of  said  town,  to 
the  end  that  highway  funds  may  'be  expended  thereon  in  the  improve- 
ment and  maintenance  of  its  navigability,  as  shall  be  ordered  from 
time  to  time. 

Dated  this day  of ,  19—.  (Signatures  of  town  board.) 


Sec.   1239.     List  of  persons  liable  to  liighAvay  tax,  and  assessment 
thereof. 

We,  the  undersigned,  town  board  of  the  town  of 
having  duly  met  at  ,  in  said  town,  on  the  — 


— ,  county  of 
day  of  — 


19- 


proceeded  to  assess  the  highway  taxes  therein  for  the  ensuing  year. 
The  following  list  contains: 

1.  The  names  of  all  persons  liable  to  pay  a  highway  poll  tax  in 
said  town  (make  list). 

2.  The  name  of  each  person  assessed  for  personal  property,  and  the 
total  amount  of  each  such  assessment  set  opposite  thereto  (list  of 
names  and  amount  of  tax  separately). 

3.  A  description  of  all  lots  and  parcels  of  land  within  such  district, 
with  the  valuation  of  each  lot  or  parcel  set  opposite  to  such  description, 
with  the  name  of  the  owner  or  occupant  thereof,  as  the  name  appears 
on  the  last  preceding  tax  roll  (description). 

And  we  hereby  assess  upon  the  valuation  of  the  real  and  personal 

property  in  said  town,  a  highway  tax  for  the  year  19 — ,  at  mills 

on  the  dollar  of  such  valuation,  as  follows: 


Names 


Description 
of   land 


Section 


Town 


Range 


No.  of 
acres 


"Valua- 
tion of 
real 

property- 


Valua- 
tion of 
personal 
property 


Total 
valu- 
ation 


Total 


Dated  this 


day  of 


19—. 


(Signatures  of  town  board.) 


Sec.   1245.     Notice  by  treasurer  of  lilghway  taxes  on  hand. 

To ,  chairman  of  the  town  board  of  the  town  of : 

You  are  hereby  notified  that  there  is  in  the  town  treasury,  the  sum 

of dollars,  accruing  from  returned  highway  taxes  which  have  been 

properly  credited  by  me  and  is  now  available  for  highway  purposes. 
Dated  this day  of  — ,  19—.  (Signature  of  treasurer.) 


INDEX 


Abstract  books  Pages 

assessment   of    37 

Accounting 

system  of,  tax  commission  to  prescribe 12:2 

Action 

for  collection  of  taxes  on  personalty 136, 140 

for  recovery  of  illegal  taxes  paid 170 

to  enforce  liability  of  owner  for  tax  assessed  to  agent. .  63 

Administrator,  see  Executors  and  Administrators 

Affidavit 

for  removal  of  proceedings  from  justice 137 

of  mailing  notice  of  appeal 103 

of  service  of  summons 137 

to  assessment   roll 90,  91 

to  delinquent  return 144 

treasurer's  inability  to  collect  tax 136 

Agent 

property  held  by  may  be  assessed  without  naming 57 

term  defined  by  court 61 

Assessment 

cities  of  first  class 24,  33 

cities  under  general  charter 24,  31 

districts,  definition  of 35 

improvements    on    homesteads 40 

is  governmental  rather  than  municipal  function 32,33 

lead  and  zinc  property,  how  assessed 75 

mineral  rights  and  reservations 71 

omitted    property     82,  83, 124 

personal  property    54, 65,  70 

real  estate,  how  made ilS,  43,  60,  71 

reports  to  county  clerk 19 

swamp  and  overflowed  lands * 37 

what  property  subject  to 16,  32,  37 

when  made ' 36,55 

Assessment  rolls 

bank  stock,  how  entered 170 

otiaiigfs  in  after  delivery  to  clerk 24,  93, 11'2 

clasHififation   of  personal  property 69,  70 

correction  of  82,  93,  112 

delivery   of    25,  92 


201)  Index 

Assessment  rolls — oontimied  •       Pages 

examination  and  correction  by  clerk 93,94 

forms  for,  furnished  by  tax  commission 35 

improvements  in  separate  column 71 

in  reassessments   127 

kept  in  office  of  county  clerk 135 

personal  property,  how  entered 69 

personal  property  in  charge  or  possession,  how  entered  61-62 

platted  lands  67,  68 

public  lands,  how  entered ,  65,  66 

verification   of    90, 91 

when  completed  to  be  submitted  to  board  of  review 34,  86 

to  tax  commissioner  in  Milwaukee 35 

Assessors 

affidavit  to  assessment  roll 90 

board  of,  in  Milwaukee  to  correct  assessment  rolls 34 

cities,  duties  in   18 

first  class  devote  entire  time  to  office 33 

first  class,  removal  of 33 

under  special  charter,  number  determined 29 

compensation  of 

for  listing  dogs 22 

in  Milwaukee  13,  33 

in  towns    12 

in  villages   13 

do  not  act  judicially 32,  33 

elected  for  each  ward  in  Milwaukee 3(2 

election,  term  of  office 8, 14 

in  incorporated  villages,  duties  of 65 

may  examine  taxpayer  under  oath 76 

penalties  prescribed 

for  discrimination  or  omission  of  property 186 

for  failure  to  list  tobacco 59 

for  failure  to  perform  duties 188, 189 

for  receipt  of  favor,  reward  or  money 188 

for  undervaluation    72, 188 

removal  iby  court 186 

to  attend  meetings  of  boards  of  review 89 

to  begin  assessment  on  May  1 36 

to  collect  crop  statistics 21 

to  list  dogs  in  assessment  district 2'2 

to  make  list  of  defective  classes 21 

when  competent   witness 90 

Assessors  of  incomes 

assist    in    reassessments ■ 127 

collect  information  relating  to  sales 20 

expense  of  at  annual  meeting,  how  paid 116 

shall  have  access  to  public  records 115 

supervise  assessments 114,  115 

test  work  of  assessors 115 

to  determine  sales  of  ore,  etc.,  of  mines 75 

to  make  report  for  county  equalization 115 

to  meet  in  January  of  each  year 116 

to  report  violation  of  tax  laws 115 


Index  207 


Automobiles  Pages 

classified  as  personal   property 70 

license  fees   184 

Average  tax  rate 

how  determined  19 

Banks 

assessment  of  69,  70,  71 

capital  stock,  how  valued 77,  78 

capital,  surplus  and  assets,  exempt 79 

deduction  of  real  estate 77 

incorporated  before  May  1,  stock  taxable 78 

list  of  stockholders  and  statement  of  assets  furnished  by  70 

may  pay  taxes  on  stock 79 

personal  property  of,  not  directly  taxed 77 

real  estate  separately  assessed 77 

state  and  national  banks  how  and  where  assessed !i6,  70,  77 

statement  of  ofBcers  binding 76 

what  real  estate  deductible  from  assessment  of  stock...  77,  7S 

Benevolent  associations 

when  taxable  and  when  exempt 4.3 

Bicycles 

when  taxable  and  when  exempt 46,  47 

Blanks 

for  statistics     19,  20 

for  reassessments  furnished  iby  county  clerk 125 

statement  of  assessment  furnished  by  county  clerk 94 

tax  commission  to  prescribe  forms  for  assessment,  and 

tax  rolls  35,  36 

Board  of  audit 

to  pass  on  claims 14 

to  fix  salary  of  town  treasurer 14 

Board  of  public  works 

.    to  file  statement  of  expenses 25 

Board  of  review 

appearance  before  necessary  as  to  personal  property...  87 

assessors  to  attend  meetings  of 89 

cannot  change  assessors,  valuation  without  evidence....  87,88 

cities  under  general  law,  how  constituted 24,  84 

cities  under  special  charter,  how  constituted 85 

compensation   of    24.  S4 

liable  for  violation  of  assessment  laws 189 

may  raise  or  lower  valuation  according  to  testimony. ...  86 

meeting  of 2.'i,  84 

members  of,  competent  witnesses 89 

Milwaukee,   composition    of 35 

only  oral  testimony  admissible 88 

penalty  for  assessing  at  other  than  true  vahio.  etc 186,  188 

qua-si-Judicial  body    S.'i,  S7 

records,  <lf»rk  to  kfcj) 84,  87 

removal  of  1 S6, 1 K7 

taxpayer  to  mako  full  disclosure  before 87 

time  of  meeting  directory 86 


208  Index 

Boats  and  vessels  Pages 

certain  class  of,  subject  to  tonnage  tax 58,  59 

defined  as  personal  property 39 

international  waters  and  interstate  traffic  defined 59 

payment  of  tonnage  tax  in  lieu  of  all  other  taxes 58 

statement  to  be  filed  with  local  clerk 59 

Bonds 

for   roads  and   bridges ; 15, 184 

municipal,  exempt  from  property  tax 42 

of  treasurer  in  municipalities 109 

Bridges 

across  St.  Croix  and  Mississippi  rivers,  exempt 52 

assessed  as  real  estate 38 

Building  and  loan  associations 

property  of,  exempt 50 

Buildings  and  improvements 

assessed  as  real  estate 38,  39 

entered  on  roll  separately 71 

how  valued    73 

on  homestead  lands  assessed  as  personal  property 40 

on  lead  and  zinc  mineral  lands 75 

on  leased  lands 

assessed  as  real  estate 38,  60 

machinery  in,  how  assessed 60 

Cemetery  associations 

land  owned  iby,  exempt 45 

Church  property 

when  exempt   43,  44 

Chief  of  police 

bond  of  28 

collection  of  delinquent  personal  property  taxes  by 27 

return  of  warrant  by 28 

Cities 

first  class,  assessments  in 24 

fourth  class,  how  officers  elected 10 

officers  in  9-10 

postponement  of  tax  payments,  first  class 30 

tax  limitation  in   16 

terms  of  office  in 11-12 

under  special  charter  may  determine  number  of  assessors  11 

City  clerks,  see  also  Town,  City  and  Village  clerks 

to  prepare  tax  rolls 25,  26, 107 

to  record  proceedings  of  board  of  review 84-87 

to  submit  estimates  of  expenses  to  common  council 25 

City  officers 

election  of  under  general  charter  law 10 

in  Milwaukee,  elected  for  4  years 12 

methods   of  choosing _.  ^^ 

term  to  begin  at  noon 11 

to  report  assessments  and  taxes 19 


Index  209 

City  treasurers,  see  also  Collection  of  taxes     ,  Pages 

apportionment  of  state  and  county  taxes 110-141 

collection  of  taxes  under  warrant 109, 110, 132 

fees  for  collection  of  taxes 13, 14 

levy  and  sale  of  personal  property  for  unpaid  taxes 109, 135 

notice  to   taxpayers 131, 166 

to  pay  taxes  on  real  estate  of  worthy  indigents 30 

Coal 

occupation  tax  on  °^ 

Collection  of  taxes 

actions    for    ^3, 140 

against   estates    64,  65 

against  public  utilities   1^0 

bond  of  chief  of  police  for i28 

by  county  treasurers   151 

by  local  treasurers  under  warrant 109-110, 131 

delinquent  returns,  apportionment 28, 144-145 

notice  to  taxpayers 131, 132 

penalty  for  nonpayment 132 

time  of  payment  extended  in  cities  of  first  class 30 

time  of  payment  extended  in  other  districts 132 

Common  council 

may  annul  or  cancel  taxes  in  certain  cases 27 

determine  number  of  assessors 11-29 

direct  treasurer  to  pay  tax  of  worthy  indigents 30 

extend  time  for  payment  of  taxes  in  cities  of  first 

class  30 

extend  time  of  payment  under  general  law 132 

fix  compensation  of   assessors 29 

fix  salary  of  city  treasurers 13 

levy  taxes  for  authorized  purposes 16,  25 

order  lands  to  be  platted 67,68 

refund  taxes  illegally  collected 170,  171 

Constitutional  provision 

limits  power  of  taxation  to  persons,  property  and  busi- 
ness in  this  state  7 

requires  all  property  to  be  uniformly  taxed 7 

taxes  may  be  levied  only  for  public  purpose 7 

uniformity  not  required  as  to  income,  occupation  or  in- 
heritance taxes 7 

Corporations 

property  of  public  utility  corporations  assessed  as  unit. .  48 

residence  of  at  principal  ofTlce 58 

County  board,  nee  also  County  equalization 

may  order  reassessments  by  assessors  of  incomes 116 

relative  value  of   taxable   property   in   each   district   de- 
termined  by    100 

to  levy  taxes  for  county  purposes 100 

to  make  as-soHsmoiit  for  county  eqiializadon 100 

value  of  taxable  property  to  be  based  on  statistical  report  100, 115 


210 


Index 


County  clerks  Pages 

liability  for  failure  to  report  taxes  levied 19 

penalty  for  failure  to  report  statistics 22 

penalty  for  purchasing  tax  certificates 191 

to  allow  assessor  compensation  for  listing  dogs 2i2 

to  apportion  state  and  county  taxes 101 

to  file  plat  for  record 67 

to  furnish  assessment  blanks  and  records 35,  36 

to  report  to  tax  commission  statement  of  assessed  valu- 
ation and  taxes  levied 19 

to  transmit  report  of  defective  classes  to  board  of  control  21 

County  equalization 

assessor  of  incomes  to  submit  report  for -  115 

county  board  to  make 100 

review  of  by  tax  commission 104, 105 

appeal  from,  how  taken 102, 103 

declaration,  what  to  contain '  103 

expense  of,  charged  to  losing  districts 106, 107 

final  determination,  when  made,  and  effect  of  forms 

for    198,200 

prelirriinary  hearing  and  notice  to  supervisors 103 

revision  of  equalization  by  field  agents 104, 105 

tax  commission  to  make  up  issue 104 

witnesses,  how  subpoenaed  and  paid 105,  107 

County  treasurers 

prohibited  from  buying  at  tax  sale 191 

to  charge  back  uncollectible  delinquent  taxes 153 

to  collect  delinquent  personal  property  taxes 151, 152 

to  give  notice  of  tax  sale 144, 145 

to  sell  real  estate  for  delinquent  taxes 154, 158 

when  to  pay  state  taxes'. > . .  147 

Crop  statistics 

assessors  to  collect 21 

report  to  department  of  agriculture ;21 

Dams 

assessment   of    40 

valued  in  connection  with  land --  74 

Defective  classes 

assessors  to  list  and  make  report  of 21 

county  clerk  may  send  for,  if  assessor  fails  to  report. . .  21 

Delinquent  taxes 

certificate   of    142, 143, 145 

for  bridges  and  town  houses,  how  collected " 173 

on  lands,  mortgaged  to  state 148 

on  personal    property    county    treasurer    to    certify    to 

sheriff 152, 153 

on  real  estate  to  be  sold  at  tax  sale 154, 155 

payment  on  undivided  share l54 

penalties  for  failure  to  return 147 

postponement  of  in  cities  of  first  class 30-31 

refunds  of  state  and  county '.' 167, 168 

return  of  public  lands  subject  to 149 

to  be  returned  to  county  treasurer 141, 142 

treasurer  to  countersign  receipts   141, 14'2 


Index  211 

District  attorney  Pages 

duty  of,  in  action  to  collect  tax 139 

in  case  of  false  property  statements 77 

in  proceedings  to  remove  assessor 187 

Dogs 

assessor  to  list 22 

licensed,  not  taxed 23 

owners  of,  to  be  listed  by  clerks 22 

Educational  associations 

private  schools  for  profit,  taxable -14 

property  of,  leased  to  tenant  assessed  to  lessee 60,  71 

property  of,  when  exempt 43,  44 

Equalization,  see  County  boards;  County  equalization; 
Joint  school  districts 

Executors  and  administrators 

estates  in  hands  of 64 

foreign  executors 64 

personal  property  in  hands  of  two  or  more 57,  64 

residing  in  different  districts '. 64 

when  may  be  assessed  to  decedents'  estate 64 

Exemptions 

agricultural  societies  44,  45 

all  property  of  United  States,  state,  counties,   and   mu- 
nicipalities     42 

annuity  or  trust  corporations,  property  of 51,  53 

armories  and  memorial  halls 50 

art   galleries 50,  51 

benevolent  associations   43 

bridges  across  St.  Croix  and  Mississippi  rivers 52 

cemetery  associations    45 

church  property  43,  44 

community   houses    53 

corporations  having  endowment  funds,  etc.,  exempt 43 

educational  institutions    43,  44 

family  portraits   46 

farm  animals  under  four  months  of  age 47 

farm,  orchard  and  garden  machinery,  etc 46,  47 

feeble-minded   home    52 

fire  arms  kept  for  use  of  owner 46 

five  colonics  of  bees 46 

forest   tree   plantations ,53 

funds  or  trusts  of  state  historical  society? 43 

ginseng    40 

guaranty   and   title  corporations 51 

home  of  friendless,  Milwaukee 49 

liousehold  furniture  and   musical  instruments 46 

insurance  comjiaiiies    47 

municipal    properly   including  bonds 42 

orphans'  homes   42,  51 

poultry  not  exr^odingHn  value  $25.00 47 

privato  lil)rari('s  not  cxcooding  $200  in  value 16 

property  of  Indians  not  citizens 45 

property  of  plank  and  toll  roads 51 


212  Index 

Exemptious — continued  Pages 

property  used  for  manufacture  of  zinc 50 

provisions  and  fuel  for  six  months 47 

railroad  property 47,  48 

religious  associations    43,  52 

Salvation  Army  property 44 

scientific  associations    43 

sewing  machines  46 

stocks,  bonds  and  evidences  of  indebtedness 46 

telegraph   companies    47,  48 

telephone  companies    51 

tools  of  a  mechanic  46 

Turner  societies,  property  of 50 

U.  S.  pensions   45 

wearing  apparel  and  personal  ornaments 46 

Y.  M.  C.  A.  property 44 

Express  companies 

assessed  by  tax  commission 48, 123 

Farm  animals 

born  after  December  31,  exempt 47 

on  contiguous  lands  in  different  assessment  districts ....  55,  56 

where  to  be  assessed , 55 

Fixtures 

assessed  as  real  estate 38 

machinery,  when  considered  as 38,  39,  60 

Forest  tree  plantations 

when  exempt   53 

Forms  for  Town,  City  and  Village  officers 192-204 

Freight  line  and  equipment  companies 

assessed  by  tax  commission 48,  123 

Good  will 

definition  of   78 

Grain — In  warehouses 

does  not  include  peas,  beans,  etc 79 

how  assessed 79,  80 

penalties  for  not  reporting 80 

statement  of  on  May  first 80 

tax  on  79 

taxes  subject  to  personal  property  offset 80 

Highways  and  bridges 

abstract  of  laws  relating  to 182-184 

bonds  for  in  towns 15 

estimate  of  amount  to  be  raised  by  board  of  audit 177 

federal  aid   plan 182,183 

liability  for  failure  to  keep  highways  open 187, 188 

local  district  to  keep  open  for  travel 175 

local  improvements  of 175, 176, 180 

raising  money  for  14, 180 

state  aid  plan 183 

superintendent's   duties,   appointment 178-179 

town  supervisors,  powers  of  175, 176 


Index 


213 


Highway  taxes  Pages 

additional   levy    180, 181 

assessment  of  179, 180 

assessment  of  for  removal  of  snow 181, 182 

assessed  by  town  board 180 

borrowing   money    for 177, 178 

collection  and  disbursement  of 182 

bow  and  when  expended 181 

how  raised  in  towns  and  villages 14, 15 

limitation  of  rate 15, 180 

payment  in  labor  abolished 175 

poll  tax  abolished 175 

Homestead  entries 

improvements  on,  how  assessed 40 

taxes  on  improvements,  how  collected 40 

Household  furniture 

exempt    46 

kept  in  stock  for  sale,  taxable 47 

Ice 

cut  and  stored,  how  and  where  assessed 39,  58 

Illegal  taxes 

cancellation  of,  in  cities 27 

county  to  refund  state  and  county  taxes 167, 168 

refund  by  local  districts 171 

remedy  for  illegal  personal  property  taxes 69 

taxpayer  may  file  claim  and  sue  for 170, 171 

Income  tax 

aFfaduated  and  progressive  authorized 7 

not  subject  to  uniformity  rule 7 

tax  on  coal  and  grain  may  be  offset  against 80,  81 

taxpayer  must  have  domicile  or  business  within  state. . .  7 

to  be  administered  by  tax  commission 123 

Indians 

ibecome  citizens  when 45 

property  exempt  when 45 

property  of,  who  have  become  U.  S.  citizens,  taxable. ...  45 

Insurance  companies 

pay  license  tax  on  premiums 47 

personal  property,  exempt 47 

Joint  school  districts 

all  taxes  for,  to  be  uniform 17 

assessments  in,  how  e(|ualizod 91,  92 

assessors  of  inronios  to  assist 92 

forms  for  e(iualizing  taxes  in 198,  199 

meeting  of  assessors 91 

Lead  and  zinc  mines 

how  asHesRod    74,  75 


214  Index 

Leaf  tobacco  Pages 

how  and  where  assessed 59,  69 

penalty  for  failure  to  list 59 

when  in  transit 59 

Lien  of  taxes 

holder  of  lien  may  contest  tax 169 

on  bank  stock 78,  79 

on  real  estate,  when  attaches 131 

relates  back  to  original  assessment "  131 

rights  of  lienholders  who  pay  taxes 168 

Logs  and  lumber 

assessed  to  owner  or  person  in  charge 61,  62 

assessment  of,  when  in  transit 55,  56 

classified  as  personal  property 69 

of  nonresidents  assessed  in  April 55 

when  sold  on  the  first  day  of  May 58 

where   assessed    55 

Machinery 

farm  and  garden,  exempt 46 

installed  in  building  on  leased  lands,  how  assessed 60 

when  considered  as  fixtures 38,  39 

Malfeasance 

liability  for  loss  caused  taxpayers  by 168 

of  public  oflScers 189, 190 

Merchants  and  manufacturers'  stock 

defined  as  personal  property 39,  70 

where   assessed    55,  56 

Milwaukee  city 

assessment  districts  in 33 

board  of  review,  composition  of 35 

functions  of  board  of  assessors 34 

officers,  elected  for  four  years 12 

tax  rolls  in,  how  computed lOS 

Moneys  and  credits 

exempt 46 

Municipal  property 

exemption   of    42 

owned  by  one  municipality,  located  within  boundaries  of 

another,  exempt 42 

Musical  instruments 

carried  in  stock  for  sale  taxable 69 

for  personal  or  family  use  exempt 46 

Nonresidents 

personal  property  of,  assessed  to  resident  agent 54 

sawlogs,  timber,  etc.,  assessed  in  April 55 


Index  215 

Occupation  tax  Pages 

not  a  property  tax 79 

not  subject  to  uniformity  rule 7 

offset  against  income  taxes 79-81 

on  coal   81 

on  grain 79 

property  exempt  from  other  taxes 79 

Omitted  property 

effect  of  omission  by  assessor 37 

how  entered  on  roll 82,  83 

may  be  assessed  in  subsequent  years 82.  83 

of  a  decedent 62 

omitted  state,  county  or  school  taxes  may  be  added  by 

county   board    101 

penalties    for   omission 186 

Partnerships 

personal  property,  how  assessed 64 

to  whom  assessed 64 

where  assessed  54 

Penalties 

assessors,  for  (bribery 186, 188 

boards  of  review  for  bribery 186, 188 

for   corrupt   solicitation 188 

for  failure  to  report  statistics 22 

to  report  coal  in  dock 81 

to  report  grain  in  storage 80 

to  pay  taxes  when  due ;28, 132 

to  settle  with  county  treasurer 146 

for  malfeasance  in  office 189, 190 

Personal  property 

assessed  as  of  May  1st  except  logs  and  timber 86 

change  of  location  or  sale  of 35,  36 

classification  of    69  70 

definition  of   '39 

held  by  parent,  guardian,  husband,  agent,  etc 57,  61,  64 

how  valued    75 

includes  bank  stock 70 

includes  improvements  on  homestead  lands 40 

of  partnerships,  to  whom  assessed 64 

place  of  assessment,  liow  determined 54,  56 

person  in  charge  or  possession  entitled  to  reimbursement  63 

to   whom    assessed 61  64 

true  owner  liable  for  tax  assessed  against  agent  in  charge  '  63 

Plat  of  lands,  when  may  be  ordered 

county  clerk  may  order 67 

expense  of  making,  paid  by  county  board 67 

in  counties  containing  city  of  second  class 68 

owned  by  two  or  more  persons 67.  68 

Toll   taxes 

abolished K;   175 

Private  lihraries 

under   $200.00   exenipi 46 


216  Index 

Public  lands  sold  on  contract  Pages 

entered  in  separate  column '        65,  66 

not  subject  to  tax  sale 148, 149 

Public  officers 

prohibited  from  purchasing  orders  against  municipalities 

for  less  than  face 133 

purchase  or  discount  of  claims  forbidden 190, 191 

malfeasance,  penalty   189, 190 

Public  service  corporations 

assessed  by  tax  commission 48 

collection  of  taxes  of 140 

exempt  from  local  taxation 48 

franchises  not  subject  to  tax  sale 135 

private  railroads  assessed  as  real  estate 38,  39 

real  estate  of,  assessed  as  personal  property 39 

taxed  at  average  state  rate 19 

Railroads,  see  Public  service  corporations 

Heal  estate 

arbitrary  classification  of,  assessment  void 74 

assessed  from  actual  view 71,  76 

assessment  of,  several  tracts  together 60,  68 

definition  of   38 

held  in  trust  for  public,  exempt 52 

how  entered  on  rolls 60,  65 

how  valued   71,  75 

includes  buildings  and  improvements 38 

rights  and  privileges  of,  valued  with 38 

sales  of,  collected  by  tax  commission 20 

compiled  and  used  for  state  assessment 19,  20 

taxes  of  worthy  indigents  may  be  paid  hy  municipality  30 

what  assessment  of  includes 38,  39,  60 

when  assessed    36 

where  assessed  54 

Reassessments 

assessors  of  incomes  to  assist  in 127 

authority  of  tax  commission  to  order 124 

boards  of  review   125, 126 

cost  paid  by  state  and  charged  to  district  reassessed 128, 129 

compensation  of  persons  making 128 

constitutionality  of  law  upheld  by  court 125 

inequalities  to  be  corrected  in  subsequent  year 1:29, 130 

notice  of  preliminary  hearing 124 

oaths  of  persons  making 125 

on  order  of  court 113,  114 

penalty  for  neglect  of  duty 129 

verification  of  assessment  roll 127 

Religious,  scientific,  literary  and  benevolent  associations 

property  of,  when  taxable  and  when  exempt 43,  44,  60 

Residence 

of  corporations    58 

of  natural  person 57 


Index  217 

Rights  and  privileges  Pages 

included  in  value  of  lands "1 

mineral  rights  and  reservations 38,71 

riparian   rights    38 

water  powers  and  improvements 71,  74 

Roads  and  bridges,  see  Highways  and  bridges 

School  districts 

lands  owned  by  exempt 42 

le\T  of  taxes  in 16 

for  school  equipment 1" 

for  school  house   1*> 

for  teacher's  wages 16,17 

location  of  personal  property  determined  by  same  rules 

as  between  assessment  districts 55,  56 

School  taxes 

assessed  on  same  property  as  for  town  and  county  pur- 
poses      1^ 

in  cities    25,  26 

levied  by  county  board   100 

limit  of  rate  for 14, 15, 17 

paid  on  order  of  treasurer 29 

to  be  apportioned  by  city  clerk 26 

to  compensate  treasurer  and  director 17 

what  may  be  levied  for 16, 17 

Secretary  of  state 

apportionment  of  funds  in  treasury 98 

transmits  statement  of  public  lands 65 

Sewing  machines 

exempt    "^6 

Sleeping  car  companies 

assessed  by  tax  commission 4S,  12^ 

Special  assessments 

how   carried   out 27 

may  be  settled  for 169, 170 

proceeds  of,  belong  to  holders  of  certificates 27 

State  assessment 

based  on  five  years,  sales  average 98 

corrections  of  errors  in 97 

made  by  tax  commission  97, 123 

statement  of  from    1915  1919 98 

what  information  l)ased  on 72,  73 

State  historical  society 

interest  in  property  held  for,  exempt 43 

State  lands 

delinquent  taxes  on 148 

exemption    of    42 

not  subject  to  tax  sale  after  state  ar<iui'-es 164 


218  Indkx 

State  officers  Pages 

penalty  for  appointing   deputy  for  reward 191 

penalty  for  graft   ^^" 

State  taxes 

additional  tax  to  cover  appropriations »» 

apportionment  of  by  state    officers 98,  99 

apportionment  of  by  county   clerk    101 

nominal  levy  for  1920 98 

paid  to  county  treasurer HO,  141 

when  paid  by  county  treasurers  to  state 147 

Stocks  and  bonds  ^ 

exempt  from  property  tax 46,  <0 

Street  railways 

assessed  by  tax  commission 48 

exempt  from  local  taxes 48 

franchises  and  property  assessed  as  entirety 48 

Tax  commission 

appointment  of,  vacancy  how  filled 119 

equalization,  review  by  102 

may  make  rules  and  employ  assistants 120 

office  at  state  capitol,  organization,  sessions 119, 120 

powers  and  duties  defined ; 120-123 

to  appoint  secretary  or  engineer  to  hold  hearings 123 

to  assess  railroads  and  other  public  service  companies..  123 

to  call  meeting  of  assessors  of  incomes 116 

to  collect  information  as  to  assessments  and  taxes 121 

to  collect  sales'   statistics 20 

to  examine  accoimts  and  statistics  of  municipal  finances  122 

to  install  systems  of  municipal  accounting 123 

to  make  report  to  governor  and  legislature 122, 123 

to  make  state  assessment 97 

to  order    reassessments 124 

to  prepare  forms  for  administration  of  tax  laws 19-35 

to  supervise  assessments  of  property 120 

Tax  commissioner — Milwaukee 

assessors  to  deliver  rolls  to 24,  34 

may   remove  assessors 33 

to  be  member  of  board  of  review 35 

Tax  deeds 

description    of    lands 66 

irregularities  and  defects  in,  cured 174 

not  issued  on  land  in  which  state  has  interest 164 

Tax  levies 

for  state  purposes  y9 

in  cities    16 

in  counties ^ 100 

in  school   districts    16 

in  towns  14 

in  villages   15 


Index  219 

Tax  liuiitations  p^ 

for  roads  and  bridges  in  towns *      14''l5 

for  city   purposes '  ifi 

for  county  purposes inn 

for  school   purposes 14  15 

for  all  town  purposes '15 

for  village  purposes 15 

Tax  rolls 

amount  of  local,   county   and   state  taxes   to   be  shown 

separately    108  109  1S4 

calculation  of  taxes  by  clerk '    .,^  , ^8 

comparison  of  stub  book  with '      "  "  '  1  q^ 

delivery  to  treasurer no  in 

forms  for,  to  be  furnished  by  tax  commission '    ^r^ 

how  tax  computed ' '  108  109 

special  assessments  how  entered '   27 

Tax  sales 

after   injunction   dissolved iro  icq 

cancellation  of  ][ ^^"'  i.Ti 

fees  for  advertising 1  c?  ico 

notice  of : : : ■.,.  ]"•  ]i^. 

officers  not  to  be  interested  in ' ,  ro 

payment  to  be  made  within  24  hours....      icq 

proof  of  posting  and  publishing  notice.         -ir? 

stub  book  and  rolls  to  be  filed  when '.'.'.'.'.'..'.  162 

Tax  warrants 

and  tax  rolls  to  be  evidence oe  141 

attached  to  tax  roll  by  clerk 9fiinq 

for  special  taxes '.'.'.".'.'.'.'.'.'.'.'.'.'..■.■.■.  172  173 

Taxes   sec  also  Assessment;  Tax  levies;  Collection  of  taxes 

all  property  subject  to,  unless  exempted.  ir  07 

are  not  debts •  n   14/1 

assessment ^^4-sq 

can  be  levied  for  public  purposes'  only'. 7 

can  only  be  imposed  on  persons,  property  and' business 

within   state    „ 

collection  of  by  local  treasurer.  ........'..'. 131  139 

delinquent  taxes  on  personal    property  *  by 'sheri'ff.' .'  15l'l53 

delinquent  taxes  on  real  estate  by  tax  sale  '  iks 

distress  and  sale ino  1?^ 

notice   to   taxpayers {oi   it'l 

equalization  of  ; ' ; 84  93 

graduated  and  progressive  on  business' and  incomo '    7 

levy  of.  must  bo  uniform  as  to  property.  7 

on  occupations,  coal  and  grain ^,,oL 

when   and   how  payable '.'..'.'.'.'.'.'.'.'.'.  132  133 

Telegraph  companies 

poles  of.  in  charge  of  own<T  of  land  on  which  piled  «i 

property  of  exempt   ^^  ^^ 

Telephone  companies 

property  of,  r  xempi    -- 

taxed  on  gross  earnings 47  48 


220  Index 

Tonnage  tax  Pages 

on  boats   58,  59 

Town  boards 

as  members  of  board  of  review 84 

may  authorize  refund  of  illegal  taxes 170, 171 

may  fix  compensation  of  assessors 12 

to  advance  taxes  of  worthy  indigents 30 

to  assess  highway  taxes 180, 181 

to  audit  claims  against  towns 14 

to  fix  salary  of  treasurer 14 

Town,  city  and  village  clerks 

subject  to  penalty  for  failure  to  report  statistits 22 

to  compute  tax  rolls 107-108 

to  furnish  statement  of  indebtedness 22 

to  keep  list  of  owners  of  dogs 22 

Town  treasurers 

duty  in   collecting   taxes 109, 110 

duty  of,  as  to  special  taxes 173 

in  town,  cities  and  villages,  bond  for  state  and  county 

taxes    109 

not  allowed  additional  compensation 13, 14 

notice  to  taxpayers 27, 166 

order  of  payment  iby 29 

pay  taxes  on  real  estate  of  worthy  indigents 30 

to  certify  list  of  public  lands  to  state  treasurer 65,  66 

to  return  highway  taxes  from  previous  years 181 

Trustees 

misuse  of  trust  funds 191 

personal  property  in  hands  of 64 

Uniformity  rule 

applies  to  property  tax  only 7 

not  to  inheritance,  income  and  occupation  taxes 7 

United  States 

pensions  exempt   42 

property  of,  exempt 42 

Village  boards 

may   authorize  bonds 15,16 

members  to  serve  on  board  of  review 84 

powers  of,  enumerated 15, 16 

to  levy  taxes  and  assessments 15, 16 

to  report  finances  of  villages 15, 16 

Water  highways 

defect  or  insufficiency  of 177 

maintenance  by  towns  of 177 

Watch 

worn  by  owner  exempt 46 

Water  privileges 

extending  into  two  or  more  districts T. 38 

how  taxed    40 

how  valued    38,  71 


Index  221 

Wearing  apparel  Pages 

exempt    46 

Y.  M.  C.  A. 

property  owned  by,  exempt 44 

Zinc  plants 

property  used  for  manufacturing,  exempt 50 


UNIVERSITY  OF  CALIFORNIA  AT  LOS  ANGELES 

THE  UNIVERSITY  LIBRARY 
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UNIVEUSITY  of  CALIFOliNlA 

AT 

LOS  ANGELES 

LIBRARY 


-^^^8_JVisconsin. 
A3     Lav/s.    sta- 


tax  laws. 


IIJ 
3558 

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1920 


AA    000  569  515    o 


